completed, it is transferred out. The following table summarizes the production activity and costs for February: 2. 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. b. An equivalent units calculation c. Calculation of unit costs. Round your answer to the nearest cent. $ per unit d. Cost of ending work in process and cost of goods transferred out. Cost of ending work in process: \$ Cost of goods transferred out: \$ 1. Using the FIFO method, prepare the following for the Molding Department: e. A cost reconciliation. Costs to account for: Beginning work in process Costs incurred Total costs to account for Costs accounted for: Transferred out Ending work in process Total costs accounted for