GoBuild is a brick manufacturer in Kuala Nerus. Each brick passes through the Mixing Department and Moulding Department. GoBuild uses the weighted-average method of process costing. The following information pertain to the GoBuild for June 2020. Mixing Department Work in process, 1 June Started during June Work in process, 30 June Physical units 18,000 59,000 12,000 Moulding Department Work in process, 1 June Work in process, 30 June Cost of beginning work in process 21,000 units (conversion costs 40% complete) 8,000 units (conversion costs 30% complete) RM236,000 (RM120,000 transferred in from previous departments, RM36,000 in materials, and RM80,000 in conversion costs) RM241,200 Costs transferred in during the month from Mixing Department Direct material costs, current Conversion costs, current RM93,000 RM121,000 In the Moulding department, direct materials are added at the beginning of the process, and conversion costs are incurred uniformly throughout the process. Required: a) In order to provide cost data regarding the manufacture of bricks to the top management of GoBuild, compute the followings for the Moulding Department. i) equivalent units for each cost category; ii) costs per equivalent unit for each cost category; and iii) costs assign to units completed and transferred out. (18 marks) b) Briefly explain the purpose of a departmental production report prepared under process costing. (2 marks)