Unit-unit yang rosak dalam pengeluaran tidak mempunyai nilai skrap dan diperiksa dan dikesan pada tahap siap 50%. The units spoiled in production had no scrap value and were inspected and detected at the 50% stage of completion. Rekod kos menunjukkan caj berikut untuk bulan Jun Cost records showed the following charges for the month of June: Jabatan Bahan langsung/Direct materials Buruh langsung/Direct Labor Overhed kilang/Factory overhead (applied) Dikehendaki/Required: C. Jabatan Pemesinan/ Penamat/ Machining Finishing Department Department (RM) (RM) 240,000 88,500 140,000 141,500 65,000 25,700 Apa yang dimaksudkan dengan istilah unit siap bersamaan? Bagaimanakah konsep ini digunakan dalam pengiraan purata kos seunit? Mengapa konsep ini tidak digunakan dalam sistem kos pesanan kerja? Terangkan. What is meant by the term equivalent finished units? How is this concept used in computing average unit costs? Why is this concept not used in job order costing system? Explain. (4 markah/marks)