A process costing system is employed by Jungle Systems (JC). A product that JC creates is processed in Departments A and B. The product is transferred outside as Department A's task is finished. In Department A, all inputs are uniformly multiplied. The manufacturing activities and costs for November are summarised as follows:

1. Using the weighted average method, prepare the following for Department A:

a) Prepare a physical flow schedule.

b) Complete an equivalent unit calculation.

c) Calculate the unit costs.

d) Calculate the cost of equivalent units for (i) work in process and (ii) cost of goods transferred out.

e) Prepare a cost reconciliation for beginning work in process for November, costs incurred during for November in Department A, costs of good transferred out of Department A in November and cost of ending work in process for November.

\begin{tabular}{|l|r|r|} \hline & Department A & Department B \\ \hline Beginninginventories:Physicalunits & 5,000 & 8,000 \\ \hline Costs:Transferredin & - & $,45,320 \\ \hline DirectmaterialsConversioncosts & $10,000 & - \\ \hline Currentproduction:formonthUnitsstarted & 25,000 & Not relevant for question \\ \hline UnitstransferredoutCosts: & 28,000 & 33,000 \\ \hline Transferred in & & \\ \hline Direct materials & $57,800 & 1(d) \\ \hline Conversion costs & $95,220 & $,37,950 \\ \hline Percentage completion: & & $128,100 \\ \hline Beginning inventory & 40% & 50% \\ \hline Ending inventory & 80% & 50% \\ \hline \end{tabular}