Company Hai Ha makes blended tropical fruit drinks in three stages. Fruit juices are extracted from fresh fruits in Fruit Department and then blended in the Blending Department. The blended juices are then bottled and packed for shipping in the Bottling Department. Raw materials are introduced at the start of work in the Fruit Department and added at the end of Bottling Department. According to statistics, there were 6.000 finished goods at the end of the period. The following data were recorded during the period UNIT TO BE ACCOUNTED FOR Fruit department Blending department Bottling department Beginning work in process 3.000 % complete 30 Starting into production 11.000 Ending work in process 4.000 % complete 25 1.500 40 3.500 20 ? 200 50 ? 10000 ? 8000 2.200 30 COST TO BE ACCOUNTED FOR BEGINNING WORK IN PROCESS (1.000 vnd) Previous department Direct material Conversion total Fruit department 25.500 2.790 28.290 Blending department 17.400 1.050 18.450 Bottling department 2.670 288 2.958 COST ADDED DURING THE PERIOD (1.000 vnd) Direct material Conversion Fruit department 93.500 31.310 Blending department 14.175 Bottling department 9.000 5.040 Requirement: If Hai Ha company use weighted-average method in it process costing system: - determine equivalent unit in each department - determine cost per equivalent unit in each department - determine total costs of units completed and total costs for ending work in process in each department If Hai Ha company use FIFO method in it process costing system: - determine equivalent unit in each department - determine cost per equivalent unit in each department - determine total costs of units completed and total costs for ending work in process in each department . costs of units completed and total costs for ending work in process in each department If Hai Ha company use FIFO method in it process costing system: - determine equivalent unit in each department -. 9.000 Conversion 31.310 14.175 5.040 Requirement: If Hai Ha company use weighted-average method in it process costing system: - determine equivalent unit in each department - determine cost per equivalent. recorded during the period UNIT TO BE ACCOUNTED FOR Beginning work in process % complete Starting into production Ending work in process % complete Fruit department 3.000 30 11.000 4.000 25 Blending