37. The inventory at August 1 and the costs charged to Work in Process--Department B during Augus Roosevelt Manufacturing are as follows: 63,000 104,000 357,500 147,400 10,000 units, 2/5 completed From Department A, 52,000 units Direct labor Factory overhead During August, all direct materials a completed were 3/4 re transferred from Department A, the units in process at August 1 were , and of the 52,000 units entering the department, all were completed except 8,000 units, which completed. Inventories are costed by the first-in, first-out method. Based on the information above, determine the a. cost of beginning work in process invent August, b. the cost of ory completed in units transferred to Finished goods during August, c. Cost of ending work in process inventory on August 31, d. Cost per equivalent unit of direct materials and conversion include ProcesS d in Work in Prepare the August journal entries for Department B e