QUESTION 2 (A) Skor A Sdn. Bhd. (SKSB) produces a variety of products through the Formation Department and Mixed Department. The equivalent unit cost for direct materials and conversion costs at the Forming Department amounted to RM4.50 Below is the product information for the current period in the Mixed Department: 1. Beginning work in process is 4,000 unit. Transferred in Percentage complete 100% RM20,000 Direct material 100% Conversion cost 50% cost RM30,800 RM24.900 2. Ending work in process is 3,800 unit. Transferred in Percentage complete Direct material Conversion cost 50% 80% 3 4. Started unit into production is 30,000 unit. Current cost Transferred in 2 Direct material RM90,000 Conversion cost RM123.000 REQUIRED: Calculate () Equivalent unit for transferred in, direct material and conversion cost. [3 marks] (ii) Cost per unit equivalent (round off to two decimal places). [1 marks) (1) Cost of finished goods transferred out. [2 marks] (iv) Ending Work in process cost [3 marks) (v) Provide a journal entry to record the cost of finished goods in Department B [1 marks)