All questions must be answered in this Excel file and referencing

C18 X A B F G H 2 DE 1 Always Round Inc. makes hockey pucks. Each hockey puck passes through three separate departments before it is complete and ready for shipment to sporting goods wholesalers. A 3 puck begins in the Shaping Department then passes into the Hardening Department and is 5 finished in the Packaging Department. Manufacturing overhead costs are applied to 6 processing departments at the rate indicated below based on the department's actual direct labour cost. The following information pertains to the departmental operations for the 8 second year of the company's existence. POHR = 90% of Direct Labour costs 10 11 Required: 12 Solve for the missing numbers in the following t-accounts: 7 9 13 14 15 16 17 WIP - Shaping Dept. Beginning balance 50,000 Direct materials 80,000 Direct Labour 80,400 Applied MOH Transferred out Ending balance 25,000 18 19 20 21 22 23 WIP - Hardening Dept. 80,000 24 Beginning balance Tronoforrodin A B D E 23 WIP - Hardening Dept. 80,000 24 25 26 27 Beginning balance Transferred in Direct materials Direct Labour Applied MOH Transferred out Ending balance 40,000 10,000 9,000 28 29 319,600 30 31 32 33 34 35 36 WIP - Packaging Dept. Beginning balance 120,000 Transferred in Direct materials Direct Labour 20,000 Applied MOH 18,000 Transferred out Ending balance 90,000 37 38 39 40 41 42 43 44 Finished Goods 185,000 450,400 45 Beginning balance COGM COGS Ending balance 46 47 130,000 48 49 50