QUESTION 4 (20 MARKS) Aurora Bakery is a newly established bakery in Tanjong Malim that is gaining a lot of popularity among the locals with dietary restrictions. One of its best sellers is the high-fibre, healthy granola bar that is suitable for diabetic customers. Due to its high demand, Aurora Bakery is considering to focus and increase its production for this particular product. The product passes through two processes; Mixing and Baking. Material is introduced at the start of the mixing process and additional material is added at the end of the baking process. Conversion costs are applied uniformly throughout both processes. Completed units of the mixing process are immediately transferred to the baking process which are then, subsequently transferred to finished goods stock. A partially completed production cost report for the month of April for the Mixing Department is shown below: Direct Labour 300,000.00 Overheads 250,000.00 Units scrapped Closing work-in progress Materials (100%) Labour and Overhead (80%) Normal loss units are 5% of total input including opening work-in process. Scrapped units can be sold at RM2.00 per unit. REQUIRED: Assume that Aurora Bakery operates a weighted average stock management system, prepare: a. The relevant statement for the mixing process. [15 Marks] b. The Mixing Process account for the month of April 2021. [4 Marks] c. The Normal Loss Accounts. [1 Mark]