Q.3. Creative Company uses a process cost system and the weighted average costing method. The company manufactures a product that passes through two processes: mixing and moulding. All manufacturing costs are added uniformly in the mixing department. Information for the mixing department for May follows: Work-in-Process Inventory, May 1: Units (35 percent complete) 5,000 Direct materials $24,000 $30,000 Direct labour Overhead $10,000 During May, 25,000 units were completed and transferred to the moulding department. The following costs were incurred by the mixing department during May: Direct materials $90,000 Direct labour 120,000 Overhead 30,000 By May 31, 2,500 units that were 80 percent complete remained in the mixing department Requirement-For Mixing Department: A) Calculate be the total equivalent units of production for Direct Materials and Conversion Cost for Mixing Department B) Calculate the unit cost of Materials and Conversion Cost for the month C) Calculate the total cost of units completed and transferred out D) Calculate the total cost of ending Work in process inventory