Auto Delivery Sdn. Bhd. (ADSB) uses the First In, First Out (FIFO) method in its process costing system. The company manufactures a quality gasket that is used in automobile engines. The company's products go through two processing departments: Mixing and Finishing. Information relating to the Mixing department during April 2021 is summarized below:
Units
Costs
(RM)
Beginning work in process
?
Direct materials (75% complete)
39,678
Conversion cost (35% complete)
31,920
Total costs of beginning work in process
71,598
Units started into production
32,500
Units started and completed
?
Units completed and transferred out
31,800
Current period costs
Direct materials
466,323
Conversion cost
444,843
Total current period costs
911,166
Ending work in process
1,900
Direct materials (90% complete)
Conversion cost (45% complete)
REQUIRED:
Prepare the physical units from units to account for, units accounted for, and equivalent units for the Mixing Department for April 2021.
Calculate the cost per equivalent unit.
Calculate the total cost for completed and transferred out.