Southcoast factory produces and sells Surf board. The company uses the weighted average method of process costing system to produce the Board. It has two production departments namely Assembly and Testing department and categorised its production costs into two categories Direct materials and Conversion costs. The production process of its Assembly department adds direct materials into production at the beginning of the process and adds the conversion costs evenly during the process. The Assembly department will transfer immediately its finished Board to Testing department. Data available for March 2020 on its Assembly department are: Units of Boards 5,000 Direct materials $1,400,000 100% Conversion costs $ 460,000 60% Work in process 1 March 2020 Degree of completion (material completed last month) Started during March 2020 Completed during March 2020 Work in process 31 March 2020 Degree of completion (material completed this month) Total costs added during March 2020 15,000 18,000 2,000 100% $ 5,600,000 70% $ 2,838,000 (10 marks) Required (show your workings): (a) Determine the equivalent units of Material and conversion for March for Assembly department. (b) Determine the costs per equivalent units of Material and conversion cost for March for Assembly department. (c) Determine the cost of goods finished and transferred to Testing department in March. (d) Determine the cost of the ending working process inventory for Assembly department. (10 marks) (10 marks) (10 marks)