Jitra Pencil Sdn Bhd (JPISB) manufactures pencils using lumber blocks supplied from a supplier. The pencils production goes through 4 main processes; Slatting, Grooving, Assembling and Shaping. In Slatting, the lumber blocks are cut into pencil slats. The slats are then transferred to the Grooving process to make narrow cuts onto the slats to accept the writing lead. In the Assembling, writing leads are placed in between two grooved slats, clamped and held together tightly. Finally, they are trimmed and painted in Shaping to produce the proper pencils. Beginning work in process: Grooving 40% completed Kerja dalam proses awal: 40% siap Assembling 50% completed 50% siap Units in process 2,000 3,800 Unit dalam proses Direct materials cost 0 RM456 Bahan mentah langsung Conversion cost RM360 RM572 Kos penukaran Transferred in cost RM240 RM1,710 Kos pindah masuk Current data in March 2022: Data semasa dalam bulan Mac 2022: Unit started 12,000 ? Unit mula Unit completed and transferred out 11,000 12,500 Unit siap dan dipindah keluar Direct materials cost 0 RM1,320 Bahan mentah langsung Conversion cost Kos penukaran Transferred in cost RM3,260 Kos pindah masuk RM2,200 RM2,250 Additional information: 1. Percentages of completion of ending work in process in Grooving and Assembling are 60% and 70% respectively. Peratus siap kerja dalam proses akhir bagi Grooving dan Assembling masing-masing 60% dan 70% 2. There is no direct material used in process Grooving. Bahan langsung tidak digunakan di proses Grooving 3. Direct materials are added at the beginning of process Assembling. Bahan langsung dimasukkan pada awal proses "Assembling" 4. Direct labour cost is 20% of conversion cost. Kos buruh lansung adalah 20% daripada kos penukaran.