Hello, I need some help figuring out what I did wrong for this excel sheet. I am supposed to do the calculations and then test to see if my calculations are correct by changing the values and it was in fact correct until I had to change some other values and answer questions such as: What is the equivalent units of production for materials?, What is the equivalent units of production for conversion?, What is the cost per equivalent unit for materials?, What is the cost per equivalent unit for conversion?, and What is the cost of the units transferred out?. I put in my answers from the edited sheet and the questions are still wrong. This means that I made an error somewhere in the original sheet which I will attach pictures of to this post and I am really hoping to figure this out because I am really not sure what I did wrong. I realize this post is quite long, but I don't know what else to do. I am not sure if the last 3 photos are needed but I have attached them just in case and the picture with requirement 2 are the values that must be changed in the original sheet (previous photos) to be able to answer the questions. Thank you.

Chapter 5: Applying Excel Data Beginning work in process inventory: \begin{tabular}{|l|r|} \hline Units in process & 200 \\ \hline Completion with respect to materials & 55% \\ \hline Completion with respect to conversion & 30% \\ \hline Costs in the beginning work in process inventory: & \\ \hline Materials cost & $9,600 \\ \hline Conversion cost & $5,575 \\ \hline Units started into production during the period & 5,000 \\ \hline Costs added to production during the period: & \\ \hline Materials cost & $368,600 \\ \hline Conversion cost & $350,900 \\ \hline Ending work in process inventory: & \\ \hline Units in process & 400 \\ \hline Completion with respect to materials & 40% \\ \hline Completion with respect to conversion & 25% \\ \hline \end{tabular} Enter a formula into each of the cells marked with a? below Weighted Average method: Equivalent Units of Production Costs per Equivalent Unit Costs of Ending Work in Process Inventory and the Units Transferred Out Materials Conversion Total Ending work in process inventory: \begin{tabular}{|l|r|r|r|} \hline Equivalent units & 160 & 100 & \\ \hline Cost per equivalent unit & $175.09 & $72.75 & \\ \hline Cost of ending work in process inventory & $28,015 & $7,275 & $35,290 \\ \hline \end{tabular} Units completed and transferred out: Units transferred to the next department Cost per equivalent unit Cost of units transferred out \begin{tabular}{|r|r|r|} \hline 4,800 & 4,800 & \\ \hline$175.09 & $72.75 & \\ \hline$840,444 & $349,200 & $1,189,644 \\ \hline \end{tabular} Cost Reconciliation Costs to be accounted for: \begin{tabular}{l|r} Cost of beginning work in process inventory & $15,175 \\ \hline Costs added to production during the period & $719,500 \\ \hline Total cost to be accounted for & $734,675 \\ \hline \hline \end{tabular} Costs accounted for as follows: Cost of ending work in process inventory Cost of units transferred out Total cost accounted for $1,189,644$1,224,934 Requirement 2: Change all of the numbers in the data area of your worksheet so that it looks like this: EXHIBIT 5-5 Shaping and Milling Department Production Data for May *We always assume that units transferred out of a department are 100% complete with respect to the processing done in that department. EXHIBIT 5-8 Shaping and Milling Department Cost Data for May \begin{tabular}{|l|r|r|} \hline \multicolumn{3}{|c|}{ Shaping and Milling Department } \\ \hline \multicolumn{3}{|c|}{ Costs per Equivalent Unit } \\ \hline Cost of beginning work in process inventory & Materials & Conversion \\ \hline Costs added during the period & $9,600 & $5,575 \\ \hline Total cost (a) & 368,600 & 350,900 \\ \hline Equivalent units of production (see Exhibit 5-6) (b) & $378,200 & $356,475 \\ \hline Cost per equivalent unit (a) ( (b) & 4,960 & 4,900 \\ \hline \end{tabular} Chapter 5: Applying Excel Data Beginning work in process inventory: \begin{tabular}{|l|r|} \hline Units in process & 200 \\ \hline Completion with respect to materials & 55% \\ \hline Completion with respect to conversion & 30% \\ \hline Costs in the beginning work in process inventory: & \\ \hline Materials cost & $9,600 \\ \hline Conversion cost & $5,575 \\ \hline Units started into production during the period & 5,000 \\ \hline Costs added to production during the period: & \\ \hline Materials cost & $368,600 \\ \hline Conversion cost & $350,900 \\ \hline Ending work in process inventory: & \\ \hline Units in process & 400 \\ \hline Completion with respect to materials & 40% \\ \hline Completion with respect to conversion & 25% \\ \hline \end{tabular} Enter a formula into each of the cells marked with a? below Weighted Average method: Equivalent Units of Production Costs per Equivalent Unit Costs of Ending Work in Process Inventory and the Units Transferred Out Materials Conversion Total Ending work in process inventory: \begin{tabular}{|l|r|r|r|} \hline Equivalent units & 160 & 100 & \\ \hline Cost per equivalent unit & $175.09 & $72.75 & \\ \hline Cost of ending work in process inventory & $28,015 & $7,275 & $35,290 \\ \hline \end{tabular} Units completed and transferred out: Units transferred to the next department Cost per equivalent unit Cost of units transferred out \begin{tabular}{|r|r|r|} \hline 4,800 & 4,800 & \\ \hline$175.09 & $72.75 & \\ \hline$840,444 & $349,200 & $1,189,644 \\ \hline \end{tabular} Cost Reconciliation Costs to be accounted for: \begin{tabular}{l|r} Cost of beginning work in process inventory & $15,175 \\ \hline Costs added to production during the period & $719,500 \\ \hline Total cost to be accounted for & $734,675 \\ \hline \hline \end{tabular} Costs accounted for as follows: Cost of ending work in process inventory Cost of units transferred out Total cost accounted for $1,189,644$1,224,934 Requirement 2: Change all of the numbers in the data area of your worksheet so that it looks like this: EXHIBIT 5-5 Shaping and Milling Department Production Data for May *We always assume that units transferred out of a department are 100% complete with respect to the processing done in that department. EXHIBIT 5-8 Shaping and Milling Department Cost Data for May \begin{tabular}{|l|r|r|} \hline \multicolumn{3}{|c|}{ Shaping and Milling Department } \\ \hline \multicolumn{3}{|c|}{ Costs per Equivalent Unit } \\ \hline Cost of beginning work in process inventory & Materials & Conversion \\ \hline Costs added during the period & $9,600 & $5,575 \\ \hline Total cost (a) & 368,600 & 350,900 \\ \hline Equivalent units of production (see Exhibit 5-6) (b) & $378,200 & $356,475 \\ \hline Cost per equivalent unit (a) ( (b) & 4,960 & 4,900 \\ \hline \end{tabular}