Work in process inventory, Dec. 1....... Work in process inventory, Dec. 31...... Units 60,000 40,000 Percent Complete Materials Conversion 75% 40% 50% 25% Materials cost in work in process inventory, Dec. 1 Conversion cost in work in process inventory, Dec. 1 Units started into production. ... Units transferred to the next production department. AED 56,600 AED 14,900 280,000 300,000 --- Materials cost added during December .... Conversion cost added during December. ... AED 385,000 AED 214,500 Required: 1. Determine the equivalent units for December for the first process. [10 marks] 2. Compute the costs per equivalent unit for December for the first process (8 marks] 3. Determine the total cost of ending work in process inventory [8 marks] 4. Determine the total cost of units transferred to the next process [8 marks) Arlal 3 (12pt) T - - E Work in process inventory, Dec. 1....... Work in process inventory, Dec. 31...... Units 60,000 40,000 Percent Complete Materials Conversion 75% 40% 50% 25% Materials cost in work in process inventory, Dec. 1 Conversion cost in work in process inventory, Dec. 1 Units started into production. ... Units transferred to the next production department. AED 56,600 AED 14,900 280,000 300,000 --- Materials cost added during December .... Conversion cost added during December. ... AED 385,000 AED 214,500 Required: 1. Determine the equivalent units for December for the first process. [10 marks] 2. Compute the costs per equivalent unit for December for the first process (8 marks] 3. Determine the total cost of ending work in process inventory [8 marks] 4. Determine the total cost of units transferred to the next process [8 marks) Arlal 3 (12pt) T - - E