2 3 4 16 37 Seacrest Lompany uses a process costing system. The company manutatures a product that is processed in two departments: A and As work is completed, it is transferred out. All inputs are added uniformly in Department A. The following summarizes the production activity and costs for November: Department A Beginning Inventories Units in BWIP 5,000 Costs of beginning WIP WIP) Direct materials $10,000 Conversion costs $6,900 Current production in November): Units started 25,000 Units transferred out 28,000 Costs in November Direct materials Conversion costs Additional Cost Information: Unit cost for Department A Cost of EWIP Cost to finish units $57,800 $95,220 $5.54 58,870 $16,632.60 1. Using the FIFO method, complete a production report below for Department A. Each highlighted cell should contain a value. (7 points) Seacrest Company-Department A Units to account for: Units in BWP Production Report For the Month of November Units started in November Total units to account for Units completed and transferred out: Started and completed From BWP Units in EWIP Total units accounted for 2. Using the FIFO method, complete a cost schedule for Department A Sach highlighted cell should contain a value. Hint: remember "Total costs to account for and Total costs accounted for ideally should equal exactly. In reality, due to rounding, it is often dose but not exact. For this problem, the two values should be off by about 53 po Seacrest Company-Department A Cost Schedule For the Month of November Costs incurred during November Total costs to account for 43 Costs to account for Costs of WP 45 46 47 48 49 50 Costs accounted for From prior period (Costs of From current period (Cast to finish units) Cons of units started and completed Costs of W Total cxts accounted for Mint number of units started and completed at what cost per unit?