croughout CPROCESS. AS WIKTS mpie cu ITSLOSINCU VULMTUHOWmy CODIC STOL prou CLIO CCIVILY CUSTOF TEDI YA Molding Assembly Beginning inventories: Physical units 10,000 8,000 Costs: Transferred in $45,300 Direct materials $22,000 Conversion costs $13,800 $16,800 Current production: Units started 25,000 Units transferred out 30,000 35,000 Costs: Transferred in Direct materials $56,750 $40,250 Conversion costs $103,500 $136,500 Percentage of completion: Beginning inventory 40% 50% Ending inventory 80 50 b. An equivalent units calculation Total Equivalent Units Direct Materials 38,000 X Conversion Costs 38,000 x Transferred In 36,500 x C. Calculate the total unit costs. Round your intermediate computations and final answer to four decimal places. 10.919 X per unit d. Calculate the cost of ending work in process and cost of goods transferred out. Round your answers to the nearest dollar. Cost of ending work in process: $ 26,457 x Cost of goods transferred out: $382,165 X e. A cost reconciliation. If required, round your answers to the nearest dollar. Costs to account for: Beginning work in process 62,000 x Costs incurred 346,621 x Total costs to account for $ 408,621 x Costs accounted for: Transferred out Ending work in process