urgent please

an upvote will be given with clear answer and working out

Cola Inc. produces canned sodas by processing its raw material through two processes. The output of Process Ais passed to Process B where further material is added to the mix. You have been provided with the following information, which relates to Process B for August 2021: Opening work-in-process: 23,400 units at a value of $625,365 Transfer of materials from Process A: $339,300 100% Added materials: $114.777 90% Conversion costs: $171.288 60% $625.365 Costs incurred during August 2021: Transfer of materials from Process B: $1,030,950 Added materials: $ 385,533 Conversion cost: $ 882.792 $ 2.299.275 In August 2021.81,000 units were transferred to finished stock. Closing work-in-process: 13,500 units were in process on 31 August 2021 of which materials transferred from Process A were 100% complete, added materials 80% complete, and the conversion cost 40% mniota 13,500 units were in process on 31 August 2021 of which materials transferred from Process A were 100% complete, added materials 80% complete, and the conversion cost 40% complete. Required: 1. Using the first-in, first-out [FIFO) method of pricing for valuing the opening work-in-process, calculate the equivalent cost per unit for each element of cost. [19 marks] 2. Prepare the Process B account for August 2021. [3 marks) 3. Outline THREE differences between job order costing and process costing, [3 marks) 3