Syarikat Baja Alam processes liquid organic fertilizer through two sequential processes, i.e., Mixed Process and Distilled Process. Materials are added at the beginning for both processes, while conversion costs are incurred evenly during the production. Syarikat Baja Alam adopts normal costing and uses first in first out for its process costing. The following are the information on units and related production costs for Distilled Process October 2023: in Units Costs Work in process, 1 October (60% completed) 4000 Transferred in Material Direct labour Started in October Transferred in RM 15,400 10,800 2,300 12,000 Material Direct labour Completed units and transferred out 8,000 Distilled Process's overhead rate is 250% of direct labour costs. RM 46,500 35,200 7,000 Work in process at 31 October is 75% completed. It is expected that 15% from Distilled Process inputs is spoiled. Inspection is conducted when the units are at the 50% production process. Required: a) Prepare the following schedules: i) Physical flow of units ii) Equivalent units. Equivalent unit costs (Rounded to four decimal points) iii) b) Prepare Work in Process (WIP) Account for Distilled Process.