Question 1 (a)(i) WA method Transferred Direct Conversion In Material Costs Equivalent units Cost per equivalent unit ($) Assignment of costs to: Completed and transferred out. EWIP Total cost accounted for(a)(ii) FIFO method Transferred Direct Conversion - In Material Costs Equivalent units Cost per equivalent unit ($) Assignment of costs to : Completed and transferred out from : BWIP Cost to complete Started and completed. Total costs of completed units. EWIP Total cost accounted forQuestion 1) Brian & Co. manufactures a single product, which passes through the Mixing Department and Bottling Department. Manufacturing begins in the Mixing Department. All units are then transferred to Bottling Department. In the Bottling Department, further materials are added and processed until completion, and transferred to the finished goods inventory. Overhead is allocated on the basis of 150% of direct labour cost. Work in process in the Bottling Department on 1 Mar was 70,000 units (Materials: 50% complete; Conversion: 90% complete). The costs included in these units were as follows: Boiling Department Costs $1,015,000 Cooling Department: Direct materials $350,000 Direct labour $1,285,200 Overhead $? During the month, the Bottling Department completed and transferred 200,000 units to finished goods inventory. Units transferred in from Mixing in March were charged at $15.30 per unit. Bottling Department's costs in March were: Materials added during the month $1,015,000 Direct Labour for the month Overheads $? The ending work in process for Bottling Department was 50,000 units (Materials: 10%; Conversion: 30%). Required: (a) Prepare the Bottling Department production cost report for the month of March 2021 using (round up to 2 decimal place): (i) Weighted Average method (ii) FIFO method Note: You may prepare the production cost report using WORD or EXCEL. Please show all your workings and also summarize your answer in the answer-sheet provided