additional direct materials are added at the end of the process. In both departments, conversion costs are incurred uniformly throughout the process. As work is completed, it is transferred out. The following table summarizes the production activity and costs for February:

Molding Assembly

Beginning inventories:

Physical units $10,0008,000$

Costs:

Transferred in $$ $$45,200$

Direct materials $$22,000$

Conversion costs $$13,800$ $$20,450$

Current production:

Units started $25,000?$

Units transferred out $30,00035,000$

Costs:

Transferred in $?$

Direct materials $$56,400$ $$39,550$

Conversion costs $$106,900$ $$136,500$

Percentage of completion:

Beginning inventory $40\%50\%$

Ending inventory $8050$

Required

Calculate the cost of ending work in process and cost of goods transferred out. Round your answers to the nearest dollar.

Cost of ending work in process:

Cost of goods transferred out

osts accounted for:

Transferred out

Ending work in process

Total costs accounted for

Prepare journal entries that show the flow of manufacturing costs for the Molding Department. $($a$)$ Materials are added at the beginning of the process, $($b$)$ conversion costs are recorded, and $($c$)$ units are transferred to the Assembly Department. When required, round your answers to the nearest dollar.

a$.$

Work in Process$-$Molding

Materials Inventory

b$.$

Work in Process$-$Molding

Conversion Costs$-$Control

c$.$

Work in Process$-$Assembly

Calculate the total unit costs. Round your intermediate computations and final answer to four decimal places.

$fill in the blank $492$af$603$e$072065\_4$

per unit

d$.$ Calculate the cost of ending work in process and cost of goods transferred out. Round your answers to the nearest dollar.

Cost of ending work in process: $fill in the blank $492$af$603$e$072065\_5$

Cost of goods transferred out: $fill in the blank $492$af$603$e$072065\_6$

e$.$ A cost reconciliation. If required, round your answers to the nearest dollar.

Costs to account for:

Beginning work in process $fill in the blank $492$af$603$e$072065\_7$

Costs incurred fill in the blank $492$af$603$e$072065\_8$

Total costs to account for $fill in the blank $492$af$603$e$072065\_9$

Costs accounted for:

Transferred out

Ending work in process fill in the blank

Total costs accounted for

SHOW ALL YOUR WORK