**I JUST NEED HELP WITH THE FOLLOWING TABLE**

Major League Bat Company manufactures baseball bats. In addition to its work in process inventories, the company maintains inventories of raw materials and finished goods. It uses raw materials as direct materials in production and as indirect materials. Its factory payroll costs include direct labor for production and indirect labor. All materials are added at the beginning of the process, and conversion costs are applied uniformly throughout the production process.

Required:

You are to maintain records and produce measures of inventories to reflect the July events of this company. The June 30 balances: Raw Materials Inventory, $32,000; Work in Process Inventory, $8,200 ($3,310 of direct materials and $4,890 of conversion); Finished Goods Inventory, $130,000; Sales, $0; Cost of Goods Sold, $0; Factory Payroll Payable, $0; and Factory Overhead, $0.

Prepare journal entries to record the following July transactions and events.

1. Purchased raw materials for $180,000 cash.
2. Used raw materials as follows: direct materials, $50,690; and indirect materials, $16,500.
3. Recorded factory wages payable costs as follows: direct labor, $218,500; and indirect labor, $31,500.
4. Incurred other actual factory overhead costs of $61,250 paid in cash.
5. Applied factory overhead to production at 50% of direct labor costs.

Information about the July work in process (WIP) inventory follows. Use this information with that from part 1 to prepare a production cost report, assuming the weighted average method is used.

Units
Beginning WIP inventory	9,500	units
Started	13,000	units
Units transferred out	15,500	units
Ending WIP inventory	7,000	units

Beginning WIP Inventory
Direct materialsPercent complete	100%
ConversionPercent complete	70%

Ending WIP Inventory
Direct materialsPercent complete	100%
ConversionPercent complete	30%

Using the results from part 2 and the available information, make computations and prepare journal entries to record the following:

1. Total costs transferred to finished goods for July.
2. Sale of finished goods costing $298,200 for $690,000 in cash.
3. Post entries from parts 1 and 3 to the following general ledger accounts.
4. Compute the amount of gross profit from the sales in July.

\begin{tabular}{|c|c|c|c|c|c|c|} \hline \multicolumn{2}{|l|}{ Unit reconciliation: } & & & & & \\ \hline \multicolumn{2}{|l|}{ Units to account for: } & & & & & \\ \hline Beginning work in process & 9,500 & & & & & \\ \hline Units started this period & 13,000 & & & & & \\ \hline Total units to account for & 22,500 & & & & & \\ \hline \multicolumn{2}{|l|}{ Units accounted for: } & & & & & \\ \hline Completed and transferred out & 15,500 & & & & & \\ \hline Ending work in process & 7,000 & & & & & \\ \hline Total units accounted for & 22,500 & & & & & \\ \hline \multicolumn{7}{|l|}{ Equivalent units of production (EUP) } \\ \hline & \multirow{2}{*}{ Units } & \multicolumn{3}{|c|}{ Direct Materials } & \multicolumn{2}{|c|}{ Conversion } \\ \hline & & % Complete & & EUP & % Complete & EUP \\ \hline Completed and transferred out & 15,500 & 100% & & 15,500 & 100% & 15,500 \\ \hline Ending work in process & 7,000 & 100% & & 7,000 & 30% & 2,100 \\ \hline Equivalent Units of Production & 22,500 & & & 22,500 & & 17,600 \\ \hline Cost per equivalent unit of production & & \multicolumn{3}{|c|}{ Direct Materials } & \multicolumn{2}{|c|}{ Conversion } \\ \hline Cost of beginning work in process & & & $ & 3,310 & & 4,890 \\ \hline Costs added this period & & & & 50,690 & & \\ \hline Total costs & & Costs & $ & 54,000 & Costs & \\ \hline Equivalent units of production & & EUP & & 22,500 & EUP & 17,600 \\ \hline \multicolumn{3}{|c|}{ Cost per equivalent unit of production (rounded to 2 decimals) } & $ & 2.40 & & 0.00 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|c|} \hline \multicolumn{8}{|l|}{ Cost Assignment } \\ \hline \multirow{2}{*}{CompletedandtransferredoutDirectmaterials} & EUP & \multicolumn{2}{|c|}{ Cost per EUP } & \multicolumn{2}{|c|}{ Total cost } & & \\ \hline & 15,500 & $ & 2.40 & $ & 37,200 & & \\ \hline \multicolumn{8}{|l|}{ Conversion } \\ \hline Ending work in process & EUP & Cos & EUP & & cost & & \\ \hline Direct materials & 7,000 & $ & 2.40 & $ & 16,800 & & \\ \hline \multirow[t]{2}{*}{ Conversion } & 2,100 & $ & 0.00 & & 0 & & \\ \hline & & & & & & & 16,800 \\ \hline Total costs accounted for & & & & & & $ & 16,800 \\ \hline \end{tabular}