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Problems Show all workings for full marks to be awarded Problem 1 Krystal Clear Corp. manufactures bulk souvenirs and uses a process cost system, FIFO cost flow assumption. Materials are added at the beginning of the process and conversion costs are incurred uniformly throughout the process. On January 1 , the beginning work in process inventory consisted of 5,000 units, which were 70% complete and had a cost of $75,000. ! Required: Prepare a Production Report, in good form, which should include: i. A reconciliation of the physical flow of units. ii. The equivalent units for the period. iii. The cost per equivalent unit. iv. Assignment of costs to beginning work in process, units started and completed and ending work in process