Question Duka Sdn Bhd (DSB) produces a variety of dairy products. One product, dried milk passes through two or more processes. Assume that DSB uses a weighted average method to account for the cost of production. The following information relates to the assembly process for April. 1) Work in process (WIP) on 1 April had 50,000 kg, 30% complete. Costs associated with partially completed units were: Materials Direct labor Overhead RM 225,000 35,000 25,000 2) WIP, on 31 April, had 70,000 kgs, 50% complete. 3) Units completed and transferred out totaled 500,000 kgs. Costs added during the month were (all inputs are added uniformly): RM Materials Direct labor 5,805,000 4,255,000 Overhead applied 1,297,500 Required: a) Prepare a physical flow schedule and equivalent unit schedule. b) Calculate unit cost (Round to three decimal points). c) Compute the costs of ending work in process (EWIP) and the cost of goods transferred out. d) Prepare a cost reconciliation. e) Suppose that the materials added uniformly in assembly are milk solid and lactose and that the manager of the company wants to know how much each of these materials costs per equivalent unit produced. The costs of the materials in beginning work in process (BWIP) are as follows: Milk solid Lactose RM 125,000 105,000 Costs added during the month are as follows: Milk solid RM 3,065,000 Lactose 2,555,000