Required: Calculate the costs transferred out of each department. 1. Assuming in the above case, instead of no beginning work for each department, each department has beginning work in progress (BWIP), a. Explain the problems that may occur as a result of the presence of WIP inventories. b. How should the costs and work of BWIP be treated? 1. Sea Travel Bhd makes travelling bags. Costs incurred during September 2020 are as follows: Items Amounts Direct materials (cloth, thread, buttons and zippers) RM240,000 Direct labor (25 workers x 400 hours x RM15) RM150,000 Overhead RM360,000 Number of bags produced in September 150,000 bags Required to calculate: a. Total product costs for September b. The cost of one bag that was produced last month. c. Total prime cost for last month. d. The per-unit prime cost. e. Total conversion cost for last month. f. The per-unit conversion cost.