QUESTION 1 (25 marks) Jus Buah Bhd makes blended tropical fruit drinks in two stages. Fruit juices are extracted from fresh fruits and then blended in the Mixing Department. The blended juices are then canned and packed for shipping in the Canning Department. The following information pertains to the operations of the Mixing Department for the month of January. Percent Completed Materials 100% Percent Completed Conversion 75% Units Beginning Work in process 40,000 Started in production 360,000 Completed and transferred 320,000 out Ending Work in process 80,000 100% 25% Beginning Work in process Cost added during January Materials RM 50,400 RM 669,600 Conversion RM 49,600 RM 477,400 Assume that the company uses the weighted average method. Required: a) Determine the equivalent units for January for the Mixing Department (6 marks) (CLO2:PLO2:C3) b) Compute the cost per equivalent unit for Mixing Department (6 marks) (CLO2:PLO2:03) c) Determine the total cost of ending work in process inventory and the total cost of units transferred to the Canning Department (7 marks) (CLO2:PLO2:03) d) Prepare the cost reconciliation report for the Mixing Department for the month of January (6 marks)