Noora Company manufactures quality hair care product. The ingredients are combined in the mixing department and put in 16-ounce containers in the packaging department. The following information pertains to the mixing department for the month of May 2021: [Syarikat Noora mengeluarkan produk penjagaan rambut berkualiti. Bahan-bahan digabungkan di jabatan pencampuran dan dimasukkan ke dalam bekas-bekas 16 auns di jabatan pembungkusan. Maklumat berikut adalah berkaitan dengan jabatan pencampuran bagi bulan Mei 2021:] Table 1: Cost and Production Data for the Mixing Department for May Jadual 1: Data Kdan Pengeluaran untuk Jabatan Pencampuran bagi Mei] Production: Units Units in process, May 1 (100% complete materials, 75% labor and overhead) Started during May Units in process, May 31 (100% complete materials, 50% labor and overhead) Costs: Work in process, May 1 Materials Direct labor Manufacturing overhead Total costs Cost added during May Materials Direct labor Manufacturing overhead Total costs 10,000 50,000 8,000 RM 15,000 20,000 17,560 52,560 90,000 120,000 100.000 310,000 Noora Company had used the weighted-average method. Required: [Dikehendaki:] (a) Develop a physical flow schedule for the mixing department for the month of May. [Bangunkan jadual aliran fizikal untuk jabatan pencampuran bagi bulan Mei SULIT o (4 Marks/ Markah) SULIT (SMP22203) (b) Calculate the equivalent units of production for materials and conversion of the mixing department for the month of May. [Kira unit pengeluaran yang setara unha bahan-bahan dan penukaran jabatan pencampuran bagi bulan Meij (c) Calculate the unit cost for materials and conversion of the mixing department for the month of May. Kira kos seunit untuk bahan-bahan dan penukaran jabatan pencampuran bagi bulan Mei.) (5 Marks/ Markah) (d) Calculate the costs of units transferred out and the cost of EWIP for the mixing department for the month of May. [Kira kos unit yang dipindahkan keluar dan kos EWIP untuk jabatan pencampuran bagi bulan Mei. (3 Marks/ Markah) (e) Develop a cost reconciliation for the mixing department for the month of May. Bangunkan penyesuaian kos untuk jabatan pencampuran bagi bulan Mei.