Ayavai Manufacturing Compary makes pennants for college and university athletic teams. The comparny uses a process costing 1y ytem to accumblate product costs as the pennants meve through the two stages of productionc cutting and silk-screening. Al materials are added at the beginning of both cutting and sik-screening processes, while cooversion costs are appled evenly throughout the process. At the beginning of September, the Cutting Department had 1,200 pennants in process that were S0ot complete. The company had incurred $2,673 in direct materials cost and $4,861 incompersion cost to make them. Durirs the month, the depurtment added $14.340 more of direct materials and $32.640 in conversion costs. A total of 9.100 pennants were finished during 5 eptember and transferred to the Sak-screening Department. At the end of the month. 1.600 pernants that were 50.5 complete remained in the Cutting Department. (a) Your answer is correct Caloulate the number of pennanits started in the Cutting Deportinent during September. Number of pennants started doring 5 cptember eTextbook and Media Assistance Used Attempts: 1 of 3 used (b) Calculate the equivalent units of production for the Cutting Department for September. IHlint: Materials equivalent units and conversion couivalent inits will net be the same] What was the ending balance in the Cutting Departrest's Work in Process linentory accourt in dollars? fDo not roond east per anit. Round final answer to 9 decimal places, (3,5,275. Werkin Proceis Inventory account \& eTextoock and Media Astittance Uied Artemete 2 of 3 used Your antwer is correct. Howmuch cost was trancferred from the Cutting Department to the Sik-scteenine Departmert daring September? (Do net round cost per onit. Round finel answer to 0 decimal places, es 5.275 .3 Cost tranterred during September os eTextbock and Media Attemgte 1 of 3 used Yoar anwer is partially contect. Reconcile both the physkal units aod the product cotts for the Cuttine Depurtment in September. FDo set round ceut per unit. Neand answers to 0 decimat places, es 5,275.)