Syarikat Jenin using process costing to gather information on production costs. All direct materials are added at the beginning of the process and conversion costs are evenly incurred throughout the production process. A review of Work in Process Account for August shows the following information: Debit Section Beginning balance: 600 units, 40% completed, costs RM44,600* Production start units: 1,800 units Direct materials involved in August: RM90,000 Conversion costs incurred in August: RM51,400 Credit Section: Units completed and transferred out: 1,400 units * Supporting documents show direct material costs RM30,000 and conversion costs RM14,600. Interview with production personnel found that the Work in Process balance is 80% completed. Required: a) Explain the main differences between the average method and first in first out (FIFO) method in the process costing system. b) Calculate the physical unit flow. c) For each method in a), calculate: i) Unit equivalents for direct material and conversion costs ii) Cost per unit equivalent for direct material and conversion costs. iii) Total costs for unit transferred to finished goods inventory.