Jus Premium Bhd (JPH) makes fruit juices that go through two processing department, Mixing and Bottling. The company uses First In First Out (FIFO) in its process costing system. The following activities were recorded in the Mixing during December: Production data: 1st December Unit in process (materials 100%, conversion 30%) Unit started into production 31st December Unit in process (materials 100%, conversion 30%) Cost data: 1st December Work in progress inventory: Material cost Conversion cost Cost added during the month: Material cost Conversion cost 10,000 170,000 20,000 + RM8,500 RM4,900 RM136,000 RM247,500 + All materials are added at the beginning of work in the Mixing Department. Required: a) Calculate the following items for Mixing Department for the month of December: i. Equivalent units of production. ii. Costs per equivalent unit (10 marks) (CLO2:PLO2:C3) b) Determine the total cost of ending work in process inventory and the total cost of units transferred to the next process for the Mixing Department for December. (10 marks) (CLO2:PLO2:C3) c) Prepare a cost of reconciliation report for the Mixing Department. (5 marks) (CLO2:PLO2:C4)