General Information The I See The Light Company has a related company that produces the figurines. They use process costing in the molding department. The factory overhead is applied at a rate of 50% of direct labor dollars. The material is added at the beginning of the process. The labor and overhead costs are assumed to be added uniformly throughout. Physical Flow of Units Work-in-Process - Beginning Units Started this Period Units to Account for Total transferred out Work-in-Process - Ending Total Accounted for \{12.01\} \{12.02\} \begin{tabular}{|l|l|l|l|l|} \hline & & & \\ \hline & & & \\ \hline Equivalent Units Material (Round to two places, \#\#,\#\#\#\#\#\#) & & \\ \hline & & & \\ \hline Equivalent Units Conversion (Round to two places, \#\#,\#\#\#,\#\#) & & \\ \hline \end{tabular} [12.03\} (12.04) \{1205\} (12.06) \{12.07\} (12.08) (12.09) \begin{tabular}{|l|l|l|l|l|l|} \hline & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline & & & \\ \hline \end{tabular} (12.10\} (12.11\}