Question 1 (20 Marks) Namib Feed Master is a manufacturer of bulk animal food which is produced in two separate manufacturing departments. The animal foods are made by mixing dry and wet ingredients together to form a dough in Department A. In production Department A, material is added at the beginning of the production process and overhead costs are incurred evenly throughout the process. At the end of the production process in Department A, the product is inspected before it is transferred to production Department B. Normal loss is 5% of units that have reached the inspection point. Losses occur when the process is 100% complete. In Department B, material is added at the beginning of the production process to the transferred input. A syrup is also added to the process when the product is 50% complete. The dough is heated under pressure and pushed through a die machine. The final product is inspected at the 80% stage and no further losses are expected thereafter. Overhead costs are incurred evenly throughout the production in this department. Department A information: Opening Work-In-Progress Opening cost: Material Conversion 10 000 units (Material: 100 %, Concersion:60% complete) N$100 000 N$30 000 Current period input: Production started Closing Work-In-Process 120 000 units 20 000 units (Material: 100 %, Coversion: 20% complete) Production transferred to Department B 104 500 units Material cost incurred Overhead cost incurred NS1 440 000 N$486 000 Required: 1.1. Prepare a fully-fledged Process costing report for Production Department A clearly showing all the applicable schedules as per FIFO method. Total marks for Question 1 Marks 20 20