SOALAN 2 [14 markah] Mesti Dapat A Sdn. Bhd. (MDASB) using the weighted average method for process costing system. Production process through two departments in sequence namely the Processing Department and the Department of Wrapping. Here are some of the operational information for January 2015 Mesti Dapat A Sdn. Bhd. (MDASB) menggunakan kaedah purata wajaran bagi sistem pengekosan proses. Proses pengeluaran melalui dua jabatan secara berturutan iaitu Jabatan Memproses dan Jabatan Membungkus. Berikut adalah sebahagian daripada maklumat operasi untuk bulan Januari 2015. Processing Department Packaging Department Jabatan Memproses Jabatan Membungkus Beginning WIP units 1,500 units 2,000 units Unit inventori awal (100% completed for (100% completed for material, material, 40% completed for 70% competed for conversion) conversion) 1,500 unit (100% siap untuk bahan, 2,000 unit 40% siap untuk penukaran.) (100% siap untuk bahan, 70% siap untuk penukaran.) Beginning WIP Cost: Kos inventori awal: Direct material RM2,825 RM4,800 Bahan langsung Conversion costs. RM3,060 RM1,520 Kos penukaran Costs from earlier RM14,500 department Kos jabatan terdahulu Unit started 8,000 units ? Unit dimulakan Ending WIP units 1,000 units 600 units Unit inventori akhir (100% completed for (100% competed for material, material, 80% completed for 50% competed for conversion) conversion) 1,000 unit 100% siap untuk bahan, 80% 600 unit siap untuk penukaran. 100% siap untuk bahan, 50% siap untuk penukaran. Current Cost: Kos semasa: Direct Material RM17,600 RM20,400 Bahan langsung RM44,370 RM35,200 Conversion Costs Kos penukaran Required: Dikehendaki: (0) Prepare a production cost report for the Processing Department for the month of the January 2015 by showing the following items: (Sediakan laporan kos pengeluaran Jabatan Memproses bagi bulan Januari 2015 dengan menunjukkan item-item berikut :) (a) Physical Units (Aliran fizikal.) (b) Equivalent Units (Kos seunit setara.) (c) Cost per equivalent unit (Unit setara.) (d) Cost of finished units transferred-out cost) and cost of ending work in process inventory (Kos kerja dalam proses akhir dan kos barang siap.)