$3\mathrm{.}1$ Tiger food brands uses a process costing system for the production of baked beans. Four departments, namely, rehydration; mixing; cooking and packaging are involved in the production process. The following transactions are given:

a$.$ Products with a cost of R$100000$ are transferred from the rehydration department to the mixing department.

b$.$ Products with a cost of R$75000$ are transferred from the mixing department to the cooking department.

c$.$ Products with a cost of R$90000$ are transferred from the cooking department to the packaging department.

d$.$ Products with a cost of R$89000$ are transferred from the packaging department to the finished goods warehouse.

e$.$ Products with a cost of R$120000$ are sold to customers.

$3\mathrm{.}1\mathrm{.}1$ Prepare a journal entry to reflect the flow of product from one department to the other.

$3\mathrm{.}2$ SAFAA Manufacturers uses process costing for their packaging department. The following information is known for the month of January $2024$:

a$.$ In the beginning of the month, there are $20000$ units in work in progress which consists of R$30000$ direct material and R$40000$ conversion costs.

b$.$ During the month, $60000$ units are transferred to the department. R$60000$ is direct material cost and R$95000$ is conversion cost.

c$.$ In the same month, $70000$ units are completed and transferred out $($including $20000$ units in beginning WIP$)$ from the packaging department to the finished goods warehouse. $100\%$ complete for direct material and conversion cost.