Prepare the production cost report by A method using this EXCEL FORM

\begin{tabular}{l|l|l|l|l|} & \multicolumn{1}{|c|}{ Physical Units } & \multicolumn{1}{c|}{ Euivalent units } & TOTAL \\ \cline { 2 - 4 } QUANTITIES & Step 1 & Step 2 & & \\ \hline Units to be accounted for & & & & \\ \hline Work in process, OB & & & & \\ \hline Started into production/ Transferred in & & & & \\ \hline Total units & & & & \\ \hline Units accounted for & & & & \\ \hline Transferred out & & & & \\ \hline Work in process, CB & & & & \\ \hline Total units & & & & \\ \hline CoSTS & & & & \\ \hline Total cost & & & & \\ \hline Equivalent units & & & & \\ \hline Unit costs & & & & \\ \hline Costs to be accounted for & & & & \\ \hline Work in process, OB & & & & \\ \hline Started into production/ Transferred in & & & & \\ \hline Total costs & & & & \\ \hline Cost Reconciliation schedule & & & & \\ \hline Costs accounted for & & & & \\ \hline Transferred out & & & & \\ \hline Work in process, CB & & & & \\ \hline Conversion costs & & & & \\ \hline Total costs & & & & \\ \hline \end{tabular} X Factory manufactures a single product, which passes through the Mixing Department and Cooling Department Manufacturing begins in the Mixing Department. All units are then transferred to Cooling Department In the Cooling Department, further materials are added and processed until completion, and transferred to the finished goods inventory. Qverhead is allocated on the basis of 100% of direct labour cest Work in process in the Cooling Department on 1 Mar was 10,000 units ( Material : 60% complete, Conversion: 50% complete). The costs included in these units were as follow During the month, the Cooling Department completed and transferred 30,000 units to finished goods inventory. The ending work in process for Cooling Department was 6,000 units (Material : 70\%, Conversion: 80\%) Units transferred in from Mixing Department in Mar were charged at $3.50 per unit. Cooling Department's cost in Mar were: Required: Prepare the Cooling Department production cost report for the month of Mar 2023 using (round up to 2 decimal place) i) Weighted Average method ii) FIFO method Note: You may prepare the production cost report using EXCEL