3 [SOALAN 3] Hall Company uses the weighted-average method in its process costing system. Data concerning the first processing department for the most recent month are listed below [Syarikat Hall menggunakan kaedah purata wajaran dalam sistem pengkosan prosesova. Data berkaitan dengan jabatan pemprosesan pertama untuk bulan terkini disenaraikan di bawahl: Beginning work in process inventory [Baki awal inventori kerja dalam proses]: Units in beginning work in process inventory [Unit dalam baki awal kerja dalam proses] Materials costs [Kos babanl 500 RM7,700 Conversion costs [Kos penukaran] RM2,900 Percent complete with respect to materials [Peratus siap untuk babanl 75% Percent complete with respect to conversion [Peratus siap untuk penukaranl Units started into production during the month [Unit dimulakan pengeluaran dalam bulan] Units transferred to the next department during the month [Unit dipindah ke jabatan berikutnya dalam bulan] 25% 6,700 5,900 RM108,600 Materials costs added during the month [Kos baban ditambah dalam bulan] Conversion costs added during the month [Kos penukaran ditambah dalam bulan] Ending work in process inventory [Baki akhic inventori kerja dalam proses]: Units in ending work in process inventory [Unit dalam baki akhir kerja dalam proses] Percent complete with respect to materials [Peratus sien untuk bahan] Percent complete with respect to conversion [Peratus siap untuk penukaranl Required [Dikehendakil: RM121,000 1,300 65% 40% [5M] [5M] a. Determine the equivalent units for materials [Dapatkan unit persamaan untuk babaol b. Determine the equivalent units for conversion [Dapatkan unit persamaan untuk penukaranl c. Calculate the cost per equivalent units for materials [Kira kos seunit persamaan untuk babad] d. Calculate the cost per equivalent units for conversion [Kira kos seunit persamaan untuk penukaranl [5M] [5M] [Total[Jumlah] 20M]