(c) Dello Chocolates Sdn Bhd manufactures cooking chocolate bars that go through three processing stages...

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(c) Dello Chocolates Sdn Bhd manufactures cooking chocolate bars that go through three processing stages prior to completion. The company uses the weighted-average method in its process costing system. Information on work in the first department, Cooking, is given below for January Work in process, January 1: Kilograms in process 10,000 Stage of completion with respect to materials 100% Stage of completion with respect to conversion...... 80% Costs in the work in process inventory, January 1: Materials cost RM1,500 Conversion cost RM7,200 Kilograms started into production during January........... 100,000 Kilograms completed and transferred out ? Costs added to production during the month: Materials cost. RM154,500 Conversion cost RM90,800 Work in process January 31: Kilograms in process 15,000 Stage of completion with respect to materials 60% Stage of completion with respect to conversion......... 20% Required: a) Prepare a schedule of equivalent unit. (4 marks) b) Compute the cost per equivalent unit (5 marks) C) Compute the costs of goods transferred out and the cost of ending work in process. (3 marks) (Total: 35 marks)

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