Seguin Paper Products Corporation produces paper cups using two production departments, printing and forming. Beginning balances and printing department data for 2011 follow.

1. Seguin Paper Products issued additional common stock for $110,000 cash.
2. The company purchased raw materials and production supplies for $40,000 and $3,500, respectively, in cash.
3. The company issued $57,000 of raw materials and $3,600 of production supplies to the printing department for the production of 800,000 paper cups.
4. The printing department used 6,200 hours of labor during 2011, consisting of 5,600 hours for direct labor and 600 hours for indirect labor. The average wage was $10 per hour. All the wages were paid in 2011 in cash.
5. The predetermined overhead rate was $0.25 per direct labor dollar.
6. Actual overhead costs other than indirect materials and indirect labor for the year amounted to $4,400, which was paid in cash.
7. The printing department completed 700,000 paper cups. The remaining cups were 50 percent complete.
8. The completed paper cups were transferred to the forming department.
9. The ending balance in the Production Supplies account was $1,400.
Required
a. Determine the number of equivalent units of production.
b. Determine the product cost per equivalent unit.
c. Allocate the total cost between the ending work in process inventory and units transferred to the forming department.
d. Record the transactions inT-accounts.

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Beginning Balances Accounts Cash Raw materials Production supplies Work in process inventory (300,000 units) Common stock $50,000 1,500 17,000 90,500