This case is based on Milles Fleurs Inc., a conglomerate with many subsidiaries/divisions. The case allows you to analyze the company's details provided and to demonstrate your understanding of the concepts and theories covered in the Management Accounting syllabus. PROBLEM 1 (Job Costing and Process Costing) 25 MARKS You have been recently hired as an Assistant to the Cost Accountant at Milles Fleurs Inc. The company utilizes both job costing and process costing systems for different aspects of its manufacturing operations. PART A 15 Marks The following information for June 2022 was available from the company's division that utilizes process costing. All inputs are added uniformly throughout the process. The company uses the FIFO Method. Units Beginning work in process: 2,000 units (80% complete for both direct materials and Started during June: Ending work in process: 12,000 units conversion costs) 2,400 units (50% complete for both direct materials and conversion costs) Costs Beginning work in process: Costs added during June: Direct materials $1,000 Conversion costs $1,800 Direct materials $22,400 Conversion costs $33,600 Required: Prepare a Production Report for Milles Fleurs Inc., in good form, which should include: a. A reconciliation of the physical flow of units. b. The equivalent units for the period. c. The cost per equivalent unit. d. Assignment of costs to beginning work in process, units started and completed and ending work in process. (15 Marks)