Lucan Limited has two processes. Material is introduced at the beginning of the process in Department A, and additional material is added at the end of the process in Department B Conversion costs are applied uniformly throughout both processes. Data for the month of March 2017 includes the following Opening work in progress (units) Units put into process Units completed during March Closing work in progress (units) Material costs added for 50,000 units Dept. A Nil 50,000 48,000 2,000 22,000 N/A 19,600 Dept. B 12,000 Transferred from A 44,000 16,000 N/A 13,200 63,000 Material costs added this month Conversion costs added during March In Department A, there was no opening WIP. Closing stock was 50 per cent complete and there were no gains or losses during the month In Department B, opening work in progress was 50 percent complete and valued at 21,000 (comprising prior department costs, 9,800 and conversion costs, 11,200). Closing stock was 25 percent complete and there were no gains or losses during the period Requirement (a)Prepare the Process T Account for Department A under (i)The FIFO Method, and (10 marks) (ii)The Weighted Average Cost Method (10 marks)