Gentle Ltd. manufactures a single product, which passes through the Mixing Department and Bottling Department. Manufacturing begins in the Mining Department. All units are then transferred to Bottling Department. In the Bottling Department, further materials are added and processed until completion, and transferred to the nished goods inventory. Overhead is allocated on the basis of 150% of direct labour cost. Work in process in the Bottling Department on 1 Mar was 70,000 units (Materials : 50% complete; Conversion : 90% complete). The costs included in these units were as follows : lvxing Department costs $1 ,015 ,000 Bottling Department : Direct materials $350 ,000 : Direct labour $1 ,235 ,200 : Overheads 35'? During the month, the Bottling Department completed and transferred 200,000 units to nished goods inventory. Units transferred in from Mixing in Mar were charged at $15.30 per unit. Bottling Department's costs in Mar were : Materials added during the month $1,310,000 Direct labour for the month $3 ,268 ,000 Overheads $1? The ending work in process for Bottling Department was 50,000 units (Materials : 10%; Conversion : 30%). Required : (a) Prepare the Bottling Department production cost report for the month of Mar 2021 using (round up to 2 decimal place} : (i) Weighted Average method (ii) FIFO method