Question 2 Pak Ali Enterprise had used process costing system in calculating its cost of production. The following information taken from the first department of the business. Beginning WIP units Started in production units Current cost incurred 10,000 units @ RM 54,300 17,800 units RM 116,514 Completed and transfered out units 20,200 units Ending WIP units REQUIRED: Calculate: (i) Equivalent Unit (Answer :23,240) (ii) Cost per equivalent unit (Answer:7.35/ unit) 7,600 units (40% completed) (iii) Cost of completed units (Answer:148,470) (iv) Cost of ending Work in progress (Answer :22,344)