Halligan Company manufactures a product in four departments. Data for the first department follow:

Production:

Units in process, July 1, 75% complete 60,000 Units completed and transferred out 150,000 Units in process, July 31, 25% complete 30,000 Costs:

Work in process, July 1 $193,500 Costs added during the month $500,625 Halligan uses FIFO costing.

Required:

1. Prepare a physical flow analysis for the first department for July.

2. Calculate equivalent units of production for the first department for July.

3. Calculate unit cost for materials, conversion, and in total for the first department for July.

4, Calculate the cost of units transferred out and the cost of ending work in process.

5. Prepare a cost reconciliation for the first department for July.