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:

1^st December Unit in process (materials 100%, conversion 30%) 10,000

Unit started into production 170,000

31^st December Unit in process (materials 100%, conversion 30%) 20,000

Cost data:

1^st December Work in progress inventory:

Material cost RM8,500 Conversion cost RM4,900

Cost added during the month:

Material cost RM136,000

Conversion cost RM247,500

All materials are added at the beginning of work in the Mixing Department.

Required:

1. Calculate the following items for Mixing Department for the month of December:
   1. Equivalent units of production.
   2. Costs per equivalent unit

(10 marks)

(CLO2:PLO2:C3)

2. 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)

3. Prepare a cost of reconciliation report for the Mixing Department.