Syarikat Maju Senang uses the weighted average method and produces a product that passes through 2 departments: blending and cooking. In the blending department, all materials are added at the beginning of the process. All other manufacturing inputs are added uniformly. The following information pertains to the blending department for December 2022:

Work in process, beginning: 45,400 kilogram (kg), 40% complete with respect to conversion costs, where:	RM	Work in process, ending: 22,700 kg, 60% complete with respect to conversion costs, where:	RM
Materials	20,000	Materials	210,000
Labour	10,000	Labour	100,000
Overhead	30,000	Overhead	270,000

Units completed and transferred out: 168,000 kg.

Required:

i. Prepare a schedule of equivalent unit.