18. "Packaging" is the last processing department in Guava Co.'s factory. Make up your own September 2020 production data for the packaging department of Guava Co in the following format: $223 Direct Materials (DM) cost transferred to packaging in September $???? Direct Labor (DL) cost incurred by packaging in September S???? Factory Overhead (FO) cost applied to packaging in September $???? Cost of Finished Goods transferred out of packaging in September Beginning WIP Inventory-packaging balance on September 1 $???? Instructions: 1) Make up your own September 2020 production data for the packaging department of Guava Co. in the format above. ii) Complete Journal Entries in parts a, b, and c. iii) Answer d and e. a) Journal Entry for Direct Materials Cost transferred into the packaging department: b) Journal Entry or entries for the Conversion Cost incurred by the packaging department: c) Journal Entry for the cost of finished product transferred to finished goods inventory: d) Calculate the ending balance in the WIP Inventory-Packaging account (ending Work in Process Inventory cost at the end of September 2020). Indicate "debit" or "credit" with your answer. e) If equivalent units for conversion costs in the packaging department are 10,000 units, calculate Guava's conversion cost per equivalent unit