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 ending of the process. Whereas in Packaging Department, all direct materials are added at the beginning 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 RM61,000 RM69,000 Direct labour RM40,000 Manufacturing overhead RM24,200 Percentage of completion (conversion cost): Beginning work in process inventory 60% Ending work in process 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) 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.