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 Direct materials Direct labour Manufacturing overhead Percentage of completion (conversion cost): Beginning work in process inventory Ending work in process inventory	RM61,000 RM69,000 RM40,000 RM24,200 60% 70%
Cost in the current period: Direct materials Direct labour Manufacturing overhead	RM138,000 RM38,800 RM32,000

Additional information:

Beginning work in process inventory (units)	32,000
Units started in the month of October	67,000
Units completed and transferred out	69,000
Ending work in process inventory (units)	30,000
Transferred out cost from Freezing Department	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.