Tantum Pty Ltd ("Tantum") manufactures rubber raw material (a single product) that is sold to other companies that further process it to their specifications. Tantum uses a process costing system. Tantum has a 31 December year-end. Tantum recorded the following information for the month of December 2021: Units 10 000 Opening work in progress opening WIP") (01 December.): 40% complete: Closing work in progress ("closing WIP") (31 December.): 70% complete New units put into production in December 2021 Completed in December 2021 15 000 120 000 90 000 Additional information: Raw materials are added at the beginning of the process and conversion takes place evenly throughout the process. Normal losses are estimated at 5% of the units that reach/pass the wastage point. Normal losses occur when the process is 75% complete. Tantum uses the First-In-First-Out (FIFO) method of inventory valuation. The cost information as as follows: R 75 000 17200 Opening WIP Raw materials Conversion Added during December 2021 Raw materials Conversion 950 200 520 185 (a) Prepare Tantum's quantity statement for the month of December 2021. (b) Prepare Tantum's production cost statement for the month of December 2021