At the end of January, units remaining in work in process in the Fabricating Department were $30$ percent complete, while units in ending

work in process in the Painting Department were $70$ percent complete. During the month, $450$ containers were sold at an average selling

price of $$180$ each.

Instructions

a$.$ Calculate the number of equivalent units produced for each cost category in each of the two departments during January.

b$.$ Based on equivalent units, what were the fabricating cost, painting cost, and total cost of producing a container in January?

c$.$ Prepare the journal entries summarizing the manufacturing costs charged to the Fabricating Department and the Painting

Department.

d$.$ Prepare the month$-$end journal entries to transfer the costs of containers moved from the Fabricating Department to the Painting

Department and from the Painting Department to Finished Goods Inventory.

e$.$ Prepare the journal entries to record the sales made in January and the corresponding reduction of Finished Goods Inventory.

f$.$ Using T accounts, calculate the ending balances in the Work in Process accounts and Finished Goods Inventory.