4. ABC Company manufactures a product through three process departments, In the first process,all month of September Production units: in process, September l (20% complete) Started during September in process, September 30 (60% complete) 1,000 units 5,000 units 1,500 units Manufacturing costs: Work in process, beginning Direct materials Conversion costs $14,730 $45,000 $154,440 Assume the beginning balance of work in process includes direct materials $1,770 (1) Prepare production report for September using FIFO process costing. (2) Prepare all necessary journal entries for the first process using FIFO. (3) Determine the ending balance of work in process using weighted average. Ralph Co manufactures products on a job-order basis. Job 4 is an order for 100 units. It requires $3,000 direct materials, SI,000 direct labor, and S 1,500 overhead applied based on 150% the direct labor hours. After inspection, 2 units required rework which required $80 additional direct labor costs and $60 of materials. 5. (1) If the rework is considered normal spoilage due to the nature of the job, determine the cost of Job 4. Prepare the journal entry for overhead. for overhead. entry for overhead control? (2) If the rework is considered normal spoilage, determine the cost of Job 4. Prepare the journal entry (3) If the rework is considered abnormal spoilage, determine the cost of Job 4. Prepare the journal