**PLS SHOW WORKINGS. HAND-WRITTEN ONLY**

Bahagia Cerdik uses a process costing system in manufacturing its bestselling whiteboards. During the month of July, 3,500 additional boards were started. On 1 July 2021, the company had 400 boards in process. These boards were 100 percent complete as to materials and 85 percent complete as to conversion. On 31 July 2021, 300 boards were still in process which 100 percent complete as to materials and 60 percent complete as to conversion. Continued... HAM 3/8 BAC1054 PRINCIPLES OF MANAGEMENT ACCOUNTING 2 DECEMBER 2021 Following is the cost information for July 2021: RM Beginning WIP inventory costs: Direct materials Conversion 5,350 5,700 Current period costs: Direct materials Conversion 62,770 35,280 Required: a) Compute the equivalent units for direct materials and conversion. (6 marks) b) Compute cost per equivalent unit for each cost component. (4 marks)