I have completed the difficult part. I just need someone to post journal entries based on my answers

Thank you

Question 3a Step One & Two: Analysis of Physical Units and Calculation of Equivalent Units % of Equivalent Units completion Physical with Direct Conversions Units respect to Materials Costs Conversion Work in Process, 1 Sep 21,700 Units Started During Sep 105,600 Total Units to Account for 127,300 60% From beginning work in process 21,700 Started and completed 70,700 Units Completed & Transferred Out During Sep 92,400 92,400 92,400 6,700 6,700 6,700 Units Spoiled During Sep Normal Spoilage (5%) 4,620 Abnormal Spoilage Work in Process, 30 Sep Total Units Accounted For Total Equivalent Units Less Equivalent Units of Work in 1 Sep Work in Process New Equivalent Units of Production in Sep only 2,080 28,200 50% 28,200 14,100 127,300 113,200 21,700 13,020 105,600 100,180 127,300 Step Three: Calculation of Unit Costs (FIFO) Direct Materials Work in Process, 1 Sep Conversions Costs Total $56,420 $30,597 $87,017 Costs Incurred During Sep $277,575 $229,026 $506,601 Total Costs to Account For $333,995 $259,623 $593,618 Equivalent Units for Sep only 105,600 100,180 Question 3ai) Cost per Equivalent Units $2.6286 $2.2861 $4.9147 Step Four: Analysis of Total Costs (FIFO) Total Cost of Goods Completed and Transferred to Finished Goods 1. Cost of 1 Sep Work in Process which is Transferred Out First $87,017.00 2. Cost incurred to complete 1 Sep Work in Process: Direct Material (completed): 21,700 x 0% x $2.6286 Conversion Cost (40%): 21,700 x 40% x $2.2861 $0 19,843.35 3. Cost incurred to produce units that were started and completed during Sep: No. of Units x Total per Equivalent 70,700 x $4.9147 Unit Question 3aii) A. Total Cost of Goods Completed & Transferred Out $347,469.29 $454,329.64 Cost Spoiled Units in 30 Sep Normal Spoilage Question 3aiii) Abnormal Spoilage B. Total Cost of Spoiled Units in 30 Sep 4,620 x $4.9147 $22,705.91 2,080 x $4.9147 $10,222.58 $32,928.49 Cost Remaining in 30 Sep Work in Process: Direct Material: 28,200 x $2.6286 $74,126.52 Conversion Cost: 14,100 x $2.2861 $32,234.01 Question 3aiv) C. Total Cost of 30 Sep Work in Process $106,360.53 A. Cost of Goods Completed and Transferred Out $454,329.64 B. Cost of Spoiled Units for 30 Sep $32,928.49 C. Cost of 30 Sep Work in Process $106,360.53 Total Costs Accounted For $593,618.66 i. Compute the cost per equivalent unit for each product cost category for the month of September. Direct Materials: Conversion Costs: Total: $2.6286 $2.2861 $4.9147 ii. Calculate the cost of goods transferred to the finished goods store at the end of September. $87,017.00 + $0 + 19,843.35 + $347,469.29 = $454,329.64 v. Calculate the unit cost of the finished goods transferred (rounded to 2 decimal places). $454,329.64 92,400 = $4.9169 = $4.92