13) During the current accounting period, Big Pig Sausage Company began a production run on smoked sausage. Direct Materials are front-end loaded and cost $20.00/100 pounds of sausage. Total production for this batch is 20,000 pounds. Labor costs are $12.00/hour with 8 hours required to complete the process. Factory Overhead is applied at $5.00/1,000 lbs. produced. I a) What is the cost of the production run? b) If the production run only completes 80% of the batch, what are the journal entries to document the completed process? c) What is the value of the product carried forward into the next accounting period? 14) Given the same fact pattern, with the exception that 25% of the process was completed in the prior period and completed during the current period, what is the journal entry to document the completion of the process? I 15) Given that the equations numerically were the same for a Job Costing and Process Costing, with 75% of each job being completed during the current accounting period, what is the difference in ending journal entries