$1.$

What is the Forming$$ Department's "Total costs to account$$ for" for the month of August$?$

$2.$

Assume that after using the$$ five$-$step process costing$$ procedure, the company determines that the$$ "cost to be assigned to units completed and transferred$$ out" is $ $243$ comma $800.$ What journal entry is needed to record the transfer of costs to the Finishing$$ Department?

$3.$

After the journal entry is$$ made, what will be the new ending balance in the Forming$$ DepartmeWork in Process Inventory$$Forming Department

Beginning balance $$53,700$

Direct materials used $78,400$

Direct labor $14,800$

Manufacturing overhead allocated $126,100$nt$\text{'}$s Work in Process Invent