Ford Polishing Department. The cost of the units transferred Into the second depa measured the same way in both departments The second department (Polishing) had the following physical flow schedule for Units to account for: that passes through two processes: Grinding and Polishing, During December the Grinding Department transferred 20,000 units to the rtment was $40,000. Direct materials are added uniformly in the second process. Units are December: Units, beginning work in proces 4,000 (40% complete) Units started Total units to account for Units accounted for: Units, ending work in process Units completed Units accounted for 8,000 (50% complete) work in process for the Polishing Department were direct materials, $5,000: conversion costs, $7.000: and transferred in, $8,000. Costs added during the month: direct materials, $32,000; conversion costs, $47,000; and transferred in, $40,000 Required: 1. Assuming the use of the weighted average method, prepare a schedule of e its Enter percentages as whole numbers. Fordman Company Schedule of Equivalent Units For the month of December Direct Materiais Conversion Costs Transfered in 16,000 V16,000 16,000V Units completed Ending WIP: .. 50|-/ 96 | l 4,0001 v 4,000 8,0001