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Susu Segar Sdn Bhd is the producer of dairy products. One of its products, Milky is the main product for the company. The production of

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Susu Segar Sdn Bhd is the producer of dairy products. One of its products, Milky is the main product for the company. The production of Milky involves two sequential processing departments namely Freezing Department and Packaging Department In Freezing Department, all direct materials are added at the beginning of the process. Whereas in Packaging Department, all direct materials are added at the ending of the process. Conversion cost occurs uniformly throughout the production process for both departments, The following information relates to Packaging Department for the month of October 2006 Cost of beginning work in process inventory: Transferred-in RM61,000 Direct materials RM69,000 Direct labour RM40,000 Manufacturing overhead RM24,200 Percentage of completion (conversion cost): Beginning work in process inventory 60% Ending work in cess inventory 70% Cost in the current period: Direct materials RM138,000 Direct labour RM38,800 Manufacturing overhead RM32,000 Additional information: Beginning work in process inventory (units) Units started in the month of October Units completed and transferred out Ending work in process inventory (units) Transferred out cost from Freezing Department 32,000 67,000 69,000 30,000 RM335,000 REQUIRED: (a) Prepare a production report for Packaging Department using the weighted average method. (b) Prepare a production report for Packaging Department using the first-in, first-out (FIFO) method

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