3 Data 4 Beginning work in process inventory: \begin{tabular}{|c|c|c|} \hline 5 & Units in process & 200 \\ \hline 6 & Completion with respect to materials & 55% \\ \hline 7 & Completion with respect to conversion & 30% \\ \hline 8 & Costs in the beginning work in process inventory: & \\ \hline 9 & Materials cost & $9,600 \\ \hline 10 & Conversion cost & $5,575 \\ \hline 11 & Units started into production during the period & 5,000 \\ \hline 12 & Costs added to production during the period: & \\ \hline 13 & Materials cost & $3,68,600 \\ \hline 14 & Conversion cost & $3,50,900 \\ \hline 15 & Ending work in process inventory: & \\ \hline 16 & Units in process & 400 \\ \hline 17 & Completion with respect to materials & 40% \\ \hline 18 & Completion with respect to conversion & 25% \\ \hline & & \end{tabular} Enter a formula into each of the cells marked with a ? below Weighted Average method: Equivalent Units of Production \begin{tabular}{|l|l|l|l|} \hline 25 & & Materials & Conversion \\ \hline 26 & Units transferred to the next department & ? & ? \\ \hline 27 & Equivalent units in ending work in process inventory: & & \\ \hline 28 & Materials & ? & ? \\ \hline 29 & Conversion & ? & ? \\ \hline 30 & Equivalent units of production & ? & ? \\ \hline \hline \end{tabular} Costs per Equivalent Unit \begin{tabular}{|l|l|r|r|} \hline 33 & & Materials & Conversion \\ \hline 34 & Cost of beginning work in process inventory & ? & ? \\ \hline 35 & Costs added during the period & ? & ? \\ \hline 36 & Total cost & ? & ? \\ \hline 37 & Equivalent units of production & ? & ? \\ \hline 38 & Cost per equivalent unit & ? & ? \\ \hline \end{tabular} Costs of Ending Work in Process Inventory and the Units Transferred Out MaterialsConversionTotal Ending work in process inventory: Equivalent units Cost per equivalent unit Cost of ending work in process inventory Units completed and transferred out: Units transferred to the next department Cost per equivalent unit Cost of units transferred out \begin{tabular}{|r|r|r|} \hline? & ? & \\ \hline? & ? \\ \hline? & ? \\ \hline & & \\ \hline? & ? \\ \hline? & ? & \\ \hline? & ? \\ \hline \end{tabular} Cost Reconciliation Costs to be accounted for: Cost of beginning work in process inventory Costs added to production during the period Total cost to be accounted for ?? Costs accounted for as follows: Cost of ending work in process inventory Cost of units transferred out Total cost accounted for