a. Complete the following schedule as of December 31,201, to compute the cost of work-in-process b. Complete the following schedule as of December 31,201, to compute the cost of finished-goods : Complete this question by entering your answers in the tabs below. Complete the following schedule as of December 31,201, to compute the cost of finished-goods inventory. equivalent unit" to 2 decimal places.) Timing Technology, Inc, manufactures timing devices. During 201,1800,000 units were completed and transferred to finished-goods inventory. On December 31, 20x1. there were 350,000 units in work in process. These units were 52 percent complete us to conversion and 100 percent complete as to direct material. Finished-goods inventory consisted ar 594,000 units. Materlais are added to production at the begining of the manufacturing process, and overhead is applied to each product at the rate of 100 percent of direct tabor costs. There was no finistied-goods inventory on January 1.201 A review of the inventory cast records disciosed the following information