how do I solve C? (last picture)

b) Beginning Inventory Carts for Assembly: The sarembly department will have 4 categories of costs for its process costing calculations; Forming Costs (transferred in from first department), Packaging costs (one category of direct material, Other direct material (2al category of direct material) and Conversion costs (category combining direct labor and overhead). For the cost in the Assembly department's beginning inventory, use the BEGINNING costs for direct material and conversion from the Forming department (connect) and the factors provided below to calculate the "other direct material and conversion costs in beginning inventory for Assembly department. Add all cost categories together for the "Total Costu". These amounts should be the I beginning balance in the Taccounts at the top of the project. Assembly Forming Cost Category NA NA Direct Material Costs Conversion Costs Total Costs Costs In Beginning WIP-Assembly Forming Costs Factor Assembly Cost (connect) (multiply) Category NA given value Forming NA given value Packaging 20,600 0.40 Other DM 257,940 0.50 Conversion 278,540 $400,000 200,000 8,240 128,970 737,210 c) Costs Added (increases) to Assembly department: The joumal entry made in Q21 to transfer costs OUT of the first department - Forming and into the Assembly department are considered "Forming" category costs for purposes of process costing calculations for the second department- ASSEMBLY. Include the amount from your Q21 journal entry in the Assembly Column for the "Forming Costs" row in the table below. Use the direct material costs ADDED/Incurred to the first department to calculate BOTH the Packaging costs and Other DM costs added/incurred in the second department-Assembly (use the respective "factors". Forming Cost Category Costs Added/Incurred in WIP-Assembly Forming Costs Factor Assembly Cost (conneet) (multiply Category Assembly Project 3: Page 2 of 11 transferred OUT Direct Material Costs Direct Material Costs Conversion Costs NA 501,400 501,400 2.500,740 021 JE 1:20 0.60 1.50 Forming Packaging Other DM Conversion Total Costs Added/Incurred 3,013,000 601,680 300,840 3.751,110 7666,630 Tillis information has been summarized into the table below. Use these percentages in the process costing calculations for the Assembly department. Cost Category Forming Packaging Other Direct Material Conversion A membly-estimated completion percentages % complete on May 1 % complete on May 31 100% 100% 100% 0% 100% 80% 90% 65% Note: For the calculation for the 24 department, Assembly, the tables are similar to the tables used in connect for questions 20 and 21. However, they have been broken them up to fit on the pages of the project here. You may want to use the tables from connect as a reference, a) Total Costs to account for: Assembly - Total Costs to account for: Beginning Work-in-Process (s value from 16) Costs incurred (Total costs from le) Total Costs to account for 737,210 7,666,630 8,403.8401 b) Unit Reconciliation: Accounting for Physical Units: Complete the unit reconciliation for the assembly department using the information from la. Noto -The number of units transferred OUT of Forming (conneet) and INTO Assembly can be obtained from your work in connect. Assembly Unit Reconciliation # of units in Beginning Work-in-process (from 1a) # of Units transferred from Forming Department (from connect) Total units to account for # of Units completed and transferred to finished Goods Inventory (**) # of Units in ending Work-in-Process Total units accounted for 14,560 26,200 30,760 28,520 2,240 30,760 (**) Calculate as Total units - units in ending inventory. Remember Total units to account for" will equal total accounted for" c) Equivalent units and Cast per equivalent unit of production: Because the 20l department, Assembly, has 4 cost categories, the tables are duplicated such that the first table includes calculations for the cost categories Forming and Packaging and second tablo includes calculations for the cost categories Other Direct Material" and "Conversion". Make sure you have amounts in all of the pale blue cells. Equivalent units of production (EUP)- welghted average method Forming and Packaging physical % Farming EUP % EUP Units Costs Farming Packaging Packaging 100% Units completed and transferred out 26,200 100% 26,200 Ending work in process - units 2,240 100% 2.240 Total units 28.440 28,440 Cost per equivalent unit of production 0% 26,200 0 26,200 Forming from 1b from 10 Costs of beginning work in process Costs incurred this period Total costs Equivalent units of production Cost per equivalent unit of production (show 4 decimal places) 400,000$ 3,013,000 3,413,000 28,440 Costs Packaging 200,000 601,680 801,680 26,200 30.5985 Costs EUP EUP 120.0070 % EUP: Units Costs DM 80% 1,792 65% 28440 25,036 Equivalent units of production (EUP)- welghted average method (Other Direct Material and Conversion) physical2 % Other DM EUP. Other Conversion Conversion Units completed and transferred out 26,200 100% 26,200 90% 23,580 Ending work in process - units 2.240 1.456 Total units 27,992 Cost per equivalent unit of production Costs of beginning work in process 8,240 128,970 Costs incurred this period 300,840 3,751,110 Total costs 309.080 Costs 3,880,080 + Equivalent units of production 27.992 EUP 25.036 Cost per equivalent unit of production (show 4 decimal places) Other Conversion from 1b from 10 Costs EUP 11.0417 154.9800 b) Beginning Inventory Carts for Assembly: The sarembly department will have 4 categories of costs for its process costing calculations; Forming Costs (transferred in from first department), Packaging costs (one category of direct material, Other direct material (2al category of direct material) and Conversion costs (category combining direct labor and overhead). For the cost in the Assembly department's beginning inventory, use the BEGINNING costs for direct material and conversion from the Forming department (connect) and the factors provided below to calculate the "other direct material and conversion costs in beginning inventory for Assembly department. Add all cost categories together for the "Total Costu". These amounts should be the I beginning balance in the Taccounts at the top of the project. Assembly Forming Cost Category NA NA Direct Material Costs Conversion Costs Total Costs Costs In Beginning WIP-Assembly Forming Costs Factor Assembly Cost (connect) (multiply) Category NA given value Forming NA given value Packaging 20,600 0.40 Other DM 257,940 0.50 Conversion 278,540 $400,000 200,000 8,240 128,970 737,210 c) Costs Added (increases) to Assembly department: The joumal entry made in Q21 to transfer costs OUT of the first department - Forming and into the Assembly department are considered "Forming" category costs for purposes of process costing calculations for the second department- ASSEMBLY. Include the amount from your Q21 journal entry in the Assembly Column for the "Forming Costs" row in the table below. Use the direct material costs ADDED/Incurred to the first department to calculate BOTH the Packaging costs and Other DM costs added/incurred in the second department-Assembly (use the respective "factors". Forming Cost Category Costs Added/Incurred in WIP-Assembly Forming Costs Factor Assembly Cost (conneet) (multiply Category Assembly Project 3: Page 2 of 11 transferred OUT Direct Material Costs Direct Material Costs Conversion Costs NA 501,400 501,400 2.500,740 021 JE 1:20 0.60 1.50 Forming Packaging Other DM Conversion Total Costs Added/Incurred 3,013,000 601,680 300,840 3.751,110 7666,630 Tillis information has been summarized into the table below. Use these percentages in the process costing calculations for the Assembly department. Cost Category Forming Packaging Other Direct Material Conversion A membly-estimated completion percentages % complete on May 1 % complete on May 31 100% 100% 100% 0% 100% 80% 90% 65% Note: For the calculation for the 24 department, Assembly, the tables are similar to the tables used in connect for questions 20 and 21. However, they have been broken them up to fit on the pages of the project here. You may want to use the tables from connect as a reference, a) Total Costs to account for: Assembly - Total Costs to account for: Beginning Work-in-Process (s value from 16) Costs incurred (Total costs from le) Total Costs to account for 737,210 7,666,630 8,403.8401 b) Unit Reconciliation: Accounting for Physical Units: Complete the unit reconciliation for the assembly department using the information from la. Noto -The number of units transferred OUT of Forming (conneet) and INTO Assembly can be obtained from your work in connect. Assembly Unit Reconciliation # of units in Beginning Work-in-process (from 1a) # of Units transferred from Forming Department (from connect) Total units to account for # of Units completed and transferred to finished Goods Inventory (**) # of Units in ending Work-in-Process Total units accounted for 14,560 26,200 30,760 28,520 2,240 30,760 (**) Calculate as Total units - units in ending inventory. Remember Total units to account for" will equal total accounted for" c) Equivalent units and Cast per equivalent unit of production: Because the 20l department, Assembly, has 4 cost categories, the tables are duplicated such that the first table includes calculations for the cost categories Forming and Packaging and second tablo includes calculations for the cost categories Other Direct Material" and "Conversion". Make sure you have amounts in all of the pale blue cells. Equivalent units of production (EUP)- welghted average method Forming and Packaging physical % Farming EUP % EUP Units Costs Farming Packaging Packaging 100% Units completed and transferred out 26,200 100% 26,200 Ending work in process - units 2,240 100% 2.240 Total units 28.440 28,440 Cost per equivalent unit of production 0% 26,200 0 26,200 Forming from 1b from 10 Costs of beginning work in process Costs incurred this period Total costs Equivalent units of production Cost per equivalent unit of production (show 4 decimal places) 400,000$ 3,013,000 3,413,000 28,440 Costs Packaging 200,000 601,680 801,680 26,200 30.5985 Costs EUP EUP 120.0070 % EUP: Units Costs DM 80% 1,792 65% 28440 25,036 Equivalent units of production (EUP)- welghted average method (Other Direct Material and Conversion) physical2 % Other DM EUP. Other Conversion Conversion Units completed and transferred out 26,200 100% 26,200 90% 23,580 Ending work in process - units 2.240 1.456 Total units 27,992 Cost per equivalent unit of production Costs of beginning work in process 8,240 128,970 Costs incurred this period 300,840 3,751,110 Total costs 309.080 Costs 3,880,080 + Equivalent units of production 27.992 EUP 25.036 Cost per equivalent unit of production (show 4 decimal places) Other Conversion from 1b from 10 Costs EUP 11.0417 154.9800