1. Prepare the journal entry to record the transfer of 3,000 units from the packaging department to finished goods if the material cost per unit is $4 and the conversion cost per unit is $5.50.

Account/Debit/Credit

2. Company C transfers 3,366 units from the packaging department to finished goods. The material cost per unit is $2.3 and the conversion cost per unit is $5.51. What is the total cost transferred? Round to the nearest penny, two decimal places.