$4.$ Compute the equivalent units of production for materials.

$5.$ Compute the equivalent units of production for conversion.

$6.$ What is the cost of beginning work in process inventory plus the cost added during the period for materials?

$7.$ What is the cost of beginning work in process inventory plus the cost added during the period for conversion?

$8.$ What is the cost per equivalent unit for materials? $($Round your answer to $2$ decimal places.$)$

$9.$ What is the cost per equivalent unit for conversion?

$10.$ What is the cost of endi

$11.$ What is the cost of ending work in process inventory for conversion?

$12.$ What is the cost of materials transferred to finished goods? $($Round your intermediate calculations to $2$ places.$)$

$13.$ What is the amount of conversion cost transferred to finished goods?

$14.$ Prepare the journal entry to record the transfer of costs from Work in Process to Finished Goods. $($If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field.$)$

$15-$a$.$ What is the total cost to be accounted for?

$15-$b$.$ What is the total cost accounted for?