Recently, Sunshine Coast Pty Ltd expanded its market by becoming an original equipment supplier to Robert Pty Ltd. Sunshine Coast produces factory upgraded speakers specifically for Robert Pty Ltd. The speaker cabinets and associated components are outsourced with assembly remaining in-house. Sunshine Coast assemble the product by placing the speakers and other components in cabinets that define an audio package upgrade. Speaker cabinets and associated components are added at the beginning of the assembly process. Assume that Sunshine Coast uses the FIFO method to cost out the audio package. The following are cost and production data for the assembly process for August. 600 000 1 500 000 300 000 Production: Units in process, 1 August, 60% complete Units completed and transferred out Units in process, 31 August, 20% complete Costs: WIP, 1 August Cabinets Components Conversion costs Costs added during August: Cabinets Components Conversion costs $ 1 200 000 12 600 000 5 400 000 $ 2 400 000 25 200 000 8 640 000 Required: A. Prepare a physical flow analysis for the assembly department for the month of August. 14 Marks B. Calculate equivalent units of production for the assembly department for the month of August 14 Marks C. Calculate unit cost for the assembly department for the month of August. 14 Marks D. Calculate the cost of units transferred out and the cost of ending WIP inventory. 14 Marks E. Prepare a cost reconciliation for the assembly department for the month of August. 14 Marks