QUESTION $33\mathrm{.}1$ Differentiate between direct and indirect manufacturing costs and provide two examples each of direct and indirect material and labour costs for a windscreen fitting workshop. Provide your answer in a table $3\mathrm{.}2$ A company that uses a process costing system has $10000$ units in the beginning of the month which were all transferred out at the end of the period. $40000$ units are transferred and started during the month of which $20000$ units are completed and transferred out, $100\backslash \%$ completed in regards to direct material cost and conversion cost. The remaining units are still in process, of which $\backslash (90\backslash \%\backslash )$ are complete in regard to direct material and $\backslash (80\backslash \%\backslash )$ are complete in regard to conversion cost. The following costs are incurred during the month:Beginning work in processIncurred during the period $3\mathrm{.}2\mathrm{.}1$ Use the weighted average method to assign costs to $(1)$ completed units transferred out, $(2)$ units in ending WIP inventory and $(3)$ total costs accounted for. Show full calculations. $($Use the table in the Studyguide to answer this question$)3\mathrm{.}2\mathrm{.}2$ Complete the production cost report for the process. Show full calculations. $($Use the table in the Studyguide to answer this question$)$