can you help me with the number 3 quicky please?

MANUFACTURING PROCESS INFORMATION Stevie Small, the CEO of Stevie's Surfboard Tables, Inc. has begun a small manufacturing process that will manufacture surfboard tables and then sell the surfboard tables to merchandising companies. The manufacturing process starts with the cutting, sanding and glassing of the foam. Once the foam is inspected and approved then the four legs are attached. The legs will be attached as the final step in the process. Once the surfboard tables are completed, they are then transferred to finished goods. This is a process cost system and the company elects to use the FIFO method of accounting for product costs. Direct material-foam is added 100% at the beginning of the process. Direct material-legs are added 100% as the last step in the manufacturing process. At the beginning of the accounting period, Stevie estimates that production will be 3,500 surfboard tables during the year. Estimated factory overhead is $155,400. This information is to be used to calculate the pre-determined overhead rate for the manufacturing overhead. Estimated and actual direct labor costs totaled $135,100. Actual factory overhead costs totaled $135,000. The following information is available concerning direct materials. Direct Materials-Foam Beginning inventory 0-8 inch thick 7 ft. foam boards Purchase of foam 3,500 - 8 inch thick 7 ft. foams boards @ $113.00 a board The company starts 3336 foam boards Each surfboard contains 1 - 8" thick, 7 ft long piece of foam board Direct Material-Legs Beginning inventory O legs Purchase of legs 14,000 legs @ $50.00 per leg Used 11,600 legs this period. The Work-in-process account has the following information: Ending work in process inventory is 100% complete as to foam Ending work in process is 0% complete as to legs Ending work in process is 25% complete as to conversion costs The Finished Goods account has the following Information: The finished goods inventory at January 1, 2020 had a balance of O foam surfboards at a cost of $0 and on December 31, 2020 had an ending balance of 250 surfboard tables. The selling price of the surfboard table is $900.00. Selling and Administrative Costs totaled $200,000; tax rate is 30%. 1. Determine the predetermined overhead rate. 2. Determine the total number of surfboard tables to account for 3. Prepare an equivalent unit's schedule. The schedule should follow the format below, you may add additional information if you would like. Whole Units Equivalent Units (Actual) Direct Materials Direct Material Conversion Foam Legs Costs Beginning XXX XXX XXX XXX Start/Completed XXX XXX XXX XXX Completed/Transferred Out XXX XXX XXX XXX Ending XXX XXX XXX XXX Total 4. Determine the total cost for the foam and the unit amount for the foam for one surfboard table. 5. Determine the total cost for the legs and the unit cost for four legs. 6. Determine the total conversion cost and the conversion cost per surfboard table. 7. Determine the total equivalent cost per surfboard table. 8. Prepare a Cost of Production report. This report should show all costs transferred into Work-in-process and the costs transferred to Finished Goods. This process uses FIFO costing. 9. Determine the amounts for the following. a) Ending Work-in-Process Inventory in Units AND Dollars b) Ending Finished Goods Inventory in Units AND Dollars c) Cost of Goods Sold d) Over/Under Applied Manufacturing Overhead e) Gross Margin f) Income from Operations g) Net Income 10. Prepare the necessary Journal Entries related to the manufacturing cycle for this accounting period. Prepare journal entries for the accounting period. Use the account numbers in the chart of accounts, below, instead of the accounts names when writing the journal entries