QUESTION $2(20$ Marks$)$

GoBuild is a brick manufacturer in Kuala Nerus. Each brick passes through the Mixing Department and Moulding Department. GoBuild uses the weighted$-$average method of process costing. The following information pertain to the GoBuild for the month of June $2020.$

$\backslash$table$[[$Mixing Department,Physical units$],[$Work in process, $1$ June,$18,000],[$Started during June,$59,000],[$Work in process, $30$ June,$12,000]]$

$\backslash$table$[[$Moulding Department$],[$Work in process, $1$ June,$\backslash$table$[[21,000,$ units$],[$complete$)]],($conversion costs $40\%,],[$Work in process, $30$ June,$\backslash$table$[[8,000$ units$],[$complete$)]],($conversion costs $30\%,],[$Cost of beginning work in process,$\backslash$table$[[$RM$236,000($RM$120,000$ transferred in from$],[$previous departments, RM$36,000$ in$],[$materials$,$ and RM$80,000$ in conversion$],[$costs$)]],$RM$241,200,],[\backslash$table$[[$Costs transferred in during the month from$],[$Mixing Department$]],,$RM$93,000,],[$Direct material costs, current,,RM$121,000,],[$Conversion costs, current,,,$]]$

In the Moulding department, direct materials are added at the beginning of the process, and conversion costs are incurred uniformly throughout the process.

Required:

The top management of GoBuild has enquired about cost information related to the manufacturing of bricks:

a$)$ Compute the followings for the Moulding Department:

i$)$ equivalent units for each cost category;

ii$)$ costs per equivalent unit for each cost category; and

$(7$ marks$)$

iii$)$ costs assign to units completed and transferred out.

$(7\mathrm{.}5$ marks$)$

$(3\mathrm{.}5$ marks$)$

b$)$ Briefly explain the purpose of a departmental production report prepared under process costing.

$(2$ marks$)$