QUESTION 1 Eman Sdn Bhd (ESB) is a manufacturer of superior rubbish bin, uses the weighted average method in its process costing system. ESB has produced the rubbish bin that passes through two processing departments: Moulding Department and Finishing Department. In the Moulding Department, all direct materials are added at the beginning of the process. Direct labor and manufacturing overhead are added uniformly. Percentage of completion in the Moulding Department for conversion costs is 30 percent for beginning work in process and 60 percent for ending work in process. Information related to the Moulding Department during March 2021 was summarized as follows: REQUIRED: Units Costs (RM) Beginning work in process 2,700 Units started into production 73,125 Units started and completed 68,850 Units completed and transferred out ? Ending work in process 4,275 Beginning work in process: Direct materials costs Conversion costs 113,490 94,419 207,909 Total costs of beginning work in process Current period costs: Direct materials costs Conversion costs Total current period costs 280,800 261,333 542,133 (d) Explain how equivalent units for transferred-in is calculated under the First In, First Out (FIFO) method.