A toy manufacturer has two departments. forming and finishing. Consider the finishing department, which processes the formed toys through the addition of hand shaping and metal. All additional materials in this department are added at the end of the process. The following is a summary of the operations in the finishing department. Units: Work in process, beg. Units transferred in Work in process, end Costs: 5,000 units, 60% completed for conversion costs 20,000 4,000 units, 30% completed for conversion costs Work in process, beg.- (transferred-in costs, P 17,750, conversion costs, P7,250) Transferred-in costs from forming department Direct materials Required: Using average method, compute for the following P 104.000 23.100 38.400 Conversion costs 1. Equivalent production for materials. Labor and overhead 2. Costs of units completed and transferred Cusidans 3. Costs of units in process, end