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Q4. Referring to the concept of job costing in the manufacturing sector, identify how you will record the following journal entries: (3 Marks) a) When raw materials are received. b) When raw materials are sent to the factory floor. c) When labor costs are incurred. d) When a job is completed. e) When a job is shipped to a customer. Note: You must assume significant values for each transaction of your own and prepare lhe journat entries for each case. (Week 5, Chapler 5) Q5. Alpa Ltd. uses a process costing system for its sole processing department. There were 24,000 units in beginning WIP inventory for March and 216,000 units were started in March. The beginning WIP units were 60% complete and the 19,500 units in ending WIP were 40% complete. All materials are added at the start of processing. (3) Mark) Required: a) Compute the no. of units started \& completed. b) Compute the EUP for DM and CC using FIFO and WA methods. (Week 5, Chapter 6)