Women of God Fruity produces apple juice in three processing departments - Preparation, Extraction, and Packaging. Provided below are data relating to litres of juice processed in the Extraction Department in March, the first department in the manufacturing process. Percentage Completed Litres of Juice Materials Conversion Work in process, March 1 100,000 30% Work in process, March 31 70,000 Started into production during March 610,000 NO 60% 20% Cost data relating to apple juice production in March are provided below: Material cost in work in process inventory, March 1 GHS30,000 Conversion cost in work in process inventory, March 1 GHS25,000 Material cost added during March GHS190,000 Conversion cost added during March GHS70,000 On the assumption that the firm uses the weighted average method in its process costing system, Required: 1). Determine the total number of units completed and transferred out of the process. [2 marks] it). Compute the equivalent units of production for June for material and conversion [4 marks] ilt). Compute cost per equivalent unit for materials and conversion (4 marks) iv). Compute the cost of units transferred and ending work in process inventory 15 marks v). Prepare a cost reconciliation report for the Mixing Department for March [5 marks) wi). State five distinguishing features of process costing from job order costing [5 marks)