PT Jus Always manufactures healthy fruit juice in a can. The brand is “Grab Jus”. Because the company is only produced one kind of product, process costing is used to calculate its Unit Cost. Direct Material is consist of apple, strawberry and orange. All fruits are mixing together in Mixing Department with added only natural sugar after this process is complete then the mixing is transfer to Can Department for packaging. And ready to ship to customers. Follwing are data for its production for month of Februari 2013. Unit Direct Material Direct Labor Overhead WIP, 1 Feb 2013 5.000 $4.320 $1.040 $1.790 Complete and transfer to Can Department is 42.000 units Started into process during Februari is 45.000 Cost added during February $52.800 $21.500 $32.250 Other information pertaining for Februari is a. Equivalen Unit Production with respect of Direct Material is 48.000 and Conversion Cost is 46.000 b. Percentage for WIP begining with respect ofDirect Material is 80% and Conversion Cost is 60%. Required: 1. How many units for WIP ending? 2. How much percentage completed for Direct Material and Conversion Cost? 3. Make a Cost of Production Report for the first department for Februari 2013 with a complete calculation