Roof It Namibia is a manufacturer of roofing tiles based in Okahandja. The company uses a process costing system in two departments, namely mixing department and casting department All production and sales of roof tiles take place in batches of 1 kilogram. The following information is available regarding the mixing department for December 2019: 8 500kg Work-in-process on 1 December (30% completed) Prior period costs in respect of WIP: Grit and cement Dye (for colouring) Conversion costs N$108 750 N$20 400 Grit and cement placed into production Completed and transferred to the casting department Work-in-process on 31 December (60% completed) 41 500kg 40 000kg 7 000kg Costs incurred during the month: Grit and cement Dye Conversion costs N$622 500 N$150 000 N$308 350 The grit and cement are added at the beginning of the process. Dye is added when the process is 50% complete, while conversion costs are added evenly throughout the process. Roof tiles are inspected when the process is 80% complete. No abnormal losses occurred during the month. Required Marks Calculate the following with regard to the mixing department for December 2019, by using the first-in-first-out method of inventory valuation (show all workings) 3.1.1 The equivalent units of production 6 3.1.2 3.1.2 The cost per equivalent unit of production 3 3.1.3 The value of finished goods, normal losses and work-in-process 3.1.3 6 closing inventory 3.1