lGood cans completed from Bottling Process T20,000 cans Spoiled units (bottling) 48,000 cans Lost units (mixing) 4,000 litres None of the opening work in process and closing work in process had entered the Bottling Process. The units in the closing work in process were on average 60% complete as to the Mixing Process; none had entered the Bottling Process. Required: (a) Using the fourstep approach: {i} Calculate the closing work in process for the Mixing Process in litres and for the Bottling Process in cans. (ii) Calculate the number of equivalent units processed in August, distinguishing between Mixing Process and Bottling Process. (iii) Calculate the costs per equivalent unit for each product cost category processed in August for the Ivxing Process and the Bottling Process, the costs of beverage per litre transferred from the IUTixing Process to the Bottling Process, the cost of each can of bottled beverage transferred from the Bottling Process, the costs of abnormal spoilage, lost and closing W. (b) Prepare and show all the necessary journal entries.