QUESTION 1 The manufacturing company TOKYO S.A. produces only one product. The production of the product is completed in two consecutive Departments, namely Department A and Department B. On 1/4/2021, Department B has in work in process 8,000 units. The cost was 34,095 for raw materials and 29,100 for direct labor. In April 2021, 20,000 product units were added to the production (from Department A), for processing for which the cost of raw materials is 133,905 and for direct labor 222,000. Considering the following information: On 30/4/2021, Department B has 13,000 units of product in work in process, processed by 30% for direct labor and manufacturing overheads. All raw materials are added to Department B at the beginning of the production process (i.e., they have a 100% completion rate). The manufacturing overhead is applied to Department B based on direct labor at a rate of 110%. The company uses the weighted average method to assess its inventories. Requirements Calculate the following: . The equivalent units (15 points) . Prepare the cost of goods manufactured (15 points) The cost per equivalent unit (5 points) . The total amount of cost for end work in process inventory and units transferred out of Department B (15 points) (50 points)