Rahat's Furniture Limited (RFL) is a manufacturing company that manufactures kitchen tables. RFL uses a Process costing where Materials are added at the beginning of the process, and Conversion costs are uniformly incurred throughout the manufacturing process. Normal spoilage is detected only at the end of the process. Abnormal spoilage is detected after 100% of the Materials have been added but when only 50% of the Conversion costs have been added. The following information is available for RFL: The following information is available for RFL at the beginning of January: Physical Direct Conversion Units Materials Costs Work in process inventory: 168 $50,400 $30,240 80% 40% The following information is available at the end of the month of January: Units started during the month 480 Units completed and transferred to finished goods 400 Ending work in process inventory (units) 210 Total spoiled units 38 Normal spoilage percentage of completed units 5% Cost of direct materials added during the month $165,820 Cost of conversion during the month $108,151 The work in process inventory at the end of January was 70% complete for Materials, but only 60% complete for Conversion costs. REQUIRED: Account for/Reconcile total Units: (2 marks) Allocate the costs for the month of January, using the Weighted Average method of Process Costing. (14 marks) ...(Calculate Cost per Equiv. Unit/ Allocate costs to various categories)