kerja dalam proses] 200 Materials costs [Kos bahan] RM1,800 Conversion costs [Kos penukaran] RM2, 100 Percent complete with respect to materials [ Peratus siap untuk bahan] 70% Percent complete with respect to conversion [Peratus siap untuk penukaran] 40% Units started into production during the month [Unit dimulakan pengeluaran dalam bulan tersebut] 7,300 Units transferred to the next department during the month [ Unit dipindahkan ke jabatan seterusnya dalam bulan tersebut] 7,000 Materials costs added during the month [Kos bahan ditambah dalam bulan tersebut RM82,700 Conversion costs added during the month [Kos penukaran ditambah dalam bulan tersebut] RM174,600 Ending work in process inventory [ Baki inventori akhir kerja dalam proses]: Units in ending work in process inventory [Unit dalam inventori akhir kerja dalam proses] 500 Percent complete with respect to materials [ Peratus siap untuk bahan] 50% Percent complete with respect to conversion [Peratus siap untuk penukaran] 45% Required [ Dikehendaki]: a Determine the equivalent units for materials [ Dapatkan unit persamaan untuk bahan] [5M] b. Calculate the material cost per equivalent units [Kirakan kos bahan seunit persamaan] [5M] C. Determine the equivalent units for conversion for the month [Dapatkan unit persamaan untuk penukaran] [5M] d. Calculate the conversion cost per equivalent units [Kirakan kos seunit persamaan untuk penukaran] [5M] Total [Jumlah] [20M]