Question 3 (20 marks) a. Morgan Shoe has just started its journey as a shoe manufacturing company. It understands the importance of accurately determining the unit product cost. However, the company is not sure about which costing systems it should use to calculate unit product cost. Morgan Limited has asked your help on this issue. Required: To calculate unit product cost, should the company use the job-order costing system or process costing system or a mix of them? Explain your answers. Clearly state any assumptions that underlie your answers. (10 marks) b. Tip Top is a reputed ice cream manufacturing company. While performing a recent quality check, the company's production department found that one batch of ice cream (amounting $10,000) did not meet the quality standard. As a result, the whole batch of ice cream was discarded. Further investigation revealed that some newly joined workers were mainly responsible for the above quality problem. Required: i. Should the company treat $10,000 as normal spoilage or abnormal spoilage? Explain your answers along with any assumptions that you have made. (5 marks) ii. With reference to your answers to (i), how should the company account for $10,000