Romagna plc manufactures a product that passes through two processes: mixing and packaging. All manufacturing costs are added uniformly in the mixing department.

Information for the mixing department for April is as follows:

Work in progress, April $1$:

Units $(60\%$ complete$)$: $5,000$

Direct materials: $20,000$

Direct labour: $24,000$

Overhead: $4,000$

During April, $80,000$ units were completed and transferred to packaging.

The following costs were incurred by the mixing department during the month:

Direct materials: $180,000$

Direct labour: $200,000$

Overhead: $59,200$

At April $30,12,000$ units that were $10\%$ complete remained in the mixing department. Romagna plc use the weighted average method to allocate costs to products.

$1.$ What is Romagna pc$\text{'}$s equivalent units of production for April?

$-[]80,000$

$-[]81,200$

$-[]12,000$

$-[]92,000$

$2.$ Using the same information from Q$1$: What was the beginning work in progress manufacturing costs?

$-[]24,000$

$-[]48,000$

$-[]$ None of the above

$3.$ Using the same information from Q$1$: What was the manufacturing costs incurred during the period?

$-[]380,000$

$-[]439,200$

$-[]239,200$

$-[]$ None of the above

$4.$ Using the same information from Q$1$: What are the total costs to account for to calculating the cost per equivalent unit?

$-[]$ None of the above

$-[]424,000$

$-[]263,200$

$-[]487,200$

$5.$ Using the same information from Q$1$: Calculate Romagna pc$\text{'}$s total cost per equivalent unit of production.

$-[]6\mathrm{.}09$

$-[]5\mathrm{.}41$

$-[]6\mathrm{.}00$

$-[]5\mathrm{.}22$