I just need the answers to the table in 3E and 4A

Information for Second Department: The requirements below relate to June activity in the SECOND department, (BOTTLING Department, the department AFTER Blending that was analyzed on CONNECT). In the Bottling department, the juice is portioned into bottles and packaged into cartons for Your CONNECT problem. Check that it does. ding balance should equal the dollar value in the top row of requirement 3 shipping. The Bottling department uses Direct Material (the bottles) at the beginning of the processo while other materials and conversion costs are added evenly throughout rest of the process. Hint: You can treat the bottles as a separate cost category from the other material. The Bottling department will have a total of 4 cost categories: Bottles, Other Material, Conversion and Blending or Transferred in costs. The items in beginning Work-in-Process - Bottling Department included $55,000 of Transferred In costs, $111,000 of Bottle Costs, $18,000 of Other Material Costs and $80,500 of conversion costs. The transferred in costs are costs that were incurred during the Blending Process before items were brought to Bottling. These items are complete" with respect to the Blending process BUT NOT complete with respect to bottling process. You will now analyze the Bottling Department activity for the month of June. The following information pertains to the operations of the Bottling Department for the month of June. Percent Complete for Bottling Department units Other Material 44,000 50% Conversion 40% Work in process, beginning Work in process, ending 52,000 65% 50% 2 a) Step 1 part 1: Account for physical units. Complete the tables below using #NUMBER Note: the 3 row should be the first 2 rows added together. The units to account for should ### of units, NOT dollars!!!!!! Units in Bottling June 1 Units transferred in from Blending during June Units to account for" lum.000 $10,000 Physical units for BOTTLING Units completed and transferred out during June Units in Bottling June 30 502,00 52,000 SS.200 Units "accounted for" equal the units "accounted for b) Step 1 part 2: Determine equivalent units. This is ##NUMBER ### of units, NOT dollars!!! For each of the 4 cost categories for Bottling Department, complete the table below to determine the equivalent units. Hint: All units completed and transferred to Finished Goods". and units in ending WIP-Bottling inventory" are 100% complete with respect to transferred in" costs (costs from Blending department) and bottle costs. Equivalent Units (ACCOUNTED FOR) Transferred in Other Materials (Blending costs) Bottles Conversion Equivalent units in ending WIP- Bottling inventory Equivalent units completed and transferred to Finished Goods" 152,000 $2,000 33,500 193,093 1502,000 1502,000 1502,000 502,000 1554000 554,00 835,500 698,093 Total Equivalent units accounted for Note: The 3 row should be the first two rows added together. The 3rd row for "Other" and Conversion WILL NOT equal the other columns in this table, nor will they equal the 3 row in the table for step 1 in a) above. below using the information provided above. c) Step 2 part 1: Make sure you complete the table Determine Costs to account for. These are WIP-Bottling balance plus the costs that would have been added/assigned to the WIP-Bottling $$$$DOLLARS$$$$ not number of units. Costs to account for" is the sum of the beginning department during June. This information is summarized in the table above. Complete the table Bottling Departinent: Summary of Costs to be accounted for Total Costs to be during June accounted for from lb iv 91,800 from 2bi 1386.000 Total Efrom 26 ii 295950 80,500 152,950 from 2c THOBUSU $ 264,500 $3076 810 13.1900 Cost Category Transferred in from Blending Cost of Bottles Other Material Costs Conversion Costs WIP- Bottling Costs Added beginning $ 55,000 56.800 111,000 1215.000 18,000 Z57,950 Note: The costs transferred IN that were transferred into Bottling once completed and transferred OUT" of the Blending department. d) Step 2 part 2: Calculate cost per equivalent unit. Answers will be $$$DOLLARS$$ per #*#**#NUMBER # of units. Use the totals in b) and c) above to calculate the Cost per equivalent unit for each cost category. Use 4 decimal places to minimize rounding differences. Cost per Equivalent Unit Bottle Costs Other Material Conversion Total Costs to be accounted for 3(c) Equivalent units 3(b) Cost Per Equivalent Unit Transferred in 1911,800 1554,000 1.6458 11,386000 275,950 1163 450 554,000 1691803 12.5018 10.51503212 5 Step 3: Allocate costs to units. Multiply the Cost per Equivalent for each cost category in step 4 time the equivalent units for completed and transferred to Finished Goods" and "ending Inventory" to complete the table below. ROUND YOUR ANSWERS TO NEAREST WHOLE DOLLARS. Add the cost categories together across to the Total Column. Total cach column to numbers above it AND the total of the numbers to its lcft. (It may be off a few dollars for the bottom row "costs accounted for". The total in the bottom right box should be the total of the rounding). Your answer represents SSS$DOLLARSSSSS$ not units. Round your answers to the nearest whole dollar. 52,000 hous8 Costs accounted for in dollars Total Other Material Costs Transferred in Bottles Conversion WIP -Ending balance Costs of goods completed and transferred out Total Costs 363 158 185;582 130,094 10750 1120,709 accounted for Note: The total "costs accounted for" in the bottom row should equal (off a few &s for rounding the totals "costs to account for" in the bottom row of the table in step 3. 4) Sale of Finished Goods: Accounting for the analysis. As units are completed in the Bottling department, they are moved to Finished Goods Inventory where they are ready to be sold. The analysis above determines the dollar value of those completed units. a) Write the journal entry to move these costs from WIP-Bottling Inventory account to Finished Goods Inventory account. Post the Je to the WIP-Bottling and Finished Goods T-accounts attached at the end of the project. Determine the ending balance for WIP-Bottling account. Balance should equal first row from table in 3e. 6 Information for Second Department: The requirements below relate to June activity in the SECOND department, (BOTTLING Department, the department AFTER Blending that was analyzed on CONNECT). In the Bottling department, the juice is portioned into bottles and packaged into cartons for Your CONNECT problem. Check that it does. ding balance should equal the dollar value in the top row of requirement 3 shipping. The Bottling department uses Direct Material (the bottles) at the beginning of the processo while other materials and conversion costs are added evenly throughout rest of the process. Hint: You can treat the bottles as a separate cost category from the other material. The Bottling department will have a total of 4 cost categories: Bottles, Other Material, Conversion and Blending or Transferred in costs. The items in beginning Work-in-Process - Bottling Department included $55,000 of Transferred In costs, $111,000 of Bottle Costs, $18,000 of Other Material Costs and $80,500 of conversion costs. The transferred in costs are costs that were incurred during the Blending Process before items were brought to Bottling. These items are complete" with respect to the Blending process BUT NOT complete with respect to bottling process. You will now analyze the Bottling Department activity for the month of June. The following information pertains to the operations of the Bottling Department for the month of June. Percent Complete for Bottling Department units Other Material 44,000 50% Conversion 40% Work in process, beginning Work in process, ending 52,000 65% 50% 2 a) Step 1 part 1: Account for physical units. Complete the tables below using #NUMBER Note: the 3 row should be the first 2 rows added together. The units to account for should ### of units, NOT dollars!!!!!! Units in Bottling June 1 Units transferred in from Blending during June Units to account for" lum.000 $10,000 Physical units for BOTTLING Units completed and transferred out during June Units in Bottling June 30 502,00 52,000 SS.200 Units "accounted for" equal the units "accounted for b) Step 1 part 2: Determine equivalent units. This is ##NUMBER ### of units, NOT dollars!!! For each of the 4 cost categories for Bottling Department, complete the table below to determine the equivalent units. Hint: All units completed and transferred to Finished Goods". and units in ending WIP-Bottling inventory" are 100% complete with respect to transferred in" costs (costs from Blending department) and bottle costs. Equivalent Units (ACCOUNTED FOR) Transferred in Other Materials (Blending costs) Bottles Conversion Equivalent units in ending WIP- Bottling inventory Equivalent units completed and transferred to Finished Goods" 152,000 $2,000 33,500 193,093 1502,000 1502,000 1502,000 502,000 1554000 554,00 835,500 698,093 Total Equivalent units accounted for Note: The 3 row should be the first two rows added together. The 3rd row for "Other" and Conversion WILL NOT equal the other columns in this table, nor will they equal the 3 row in the table for step 1 in a) above. below using the information provided above. c) Step 2 part 1: Make sure you complete the table Determine Costs to account for. These are WIP-Bottling balance plus the costs that would have been added/assigned to the WIP-Bottling $$$$DOLLARS$$$$ not number of units. Costs to account for" is the sum of the beginning department during June. This information is summarized in the table above. Complete the table Bottling Departinent: Summary of Costs to be accounted for Total Costs to be during June accounted for from lb iv 91,800 from 2bi 1386.000 Total Efrom 26 ii 295950 80,500 152,950 from 2c THOBUSU $ 264,500 $3076 810 13.1900 Cost Category Transferred in from Blending Cost of Bottles Other Material Costs Conversion Costs WIP- Bottling Costs Added beginning $ 55,000 56.800 111,000 1215.000 18,000 Z57,950 Note: The costs transferred IN that were transferred into Bottling once completed and transferred OUT" of the Blending department. d) Step 2 part 2: Calculate cost per equivalent unit. Answers will be $$$DOLLARS$$ per #*#**#NUMBER # of units. Use the totals in b) and c) above to calculate the Cost per equivalent unit for each cost category. Use 4 decimal places to minimize rounding differences. Cost per Equivalent Unit Bottle Costs Other Material Conversion Total Costs to be accounted for 3(c) Equivalent units 3(b) Cost Per Equivalent Unit Transferred in 1911,800 1554,000 1.6458 11,386000 275,950 1163 450 554,000 1691803 12.5018 10.51503212 5 Step 3: Allocate costs to units. Multiply the Cost per Equivalent for each cost category in step 4 time the equivalent units for completed and transferred to Finished Goods" and "ending Inventory" to complete the table below. ROUND YOUR ANSWERS TO NEAREST WHOLE DOLLARS. Add the cost categories together across to the Total Column. Total cach column to numbers above it AND the total of the numbers to its lcft. (It may be off a few dollars for the bottom row "costs accounted for". The total in the bottom right box should be the total of the rounding). Your answer represents SSS$DOLLARSSSSS$ not units. Round your answers to the nearest whole dollar. 52,000 hous8 Costs accounted for in dollars Total Other Material Costs Transferred in Bottles Conversion WIP -Ending balance Costs of goods completed and transferred out Total Costs 363 158 185;582 130,094 10750 1120,709 accounted for Note: The total "costs accounted for" in the bottom row should equal (off a few &s for rounding the totals "costs to account for" in the bottom row of the table in step 3. 4) Sale of Finished Goods: Accounting for the analysis. As units are completed in the Bottling department, they are moved to Finished Goods Inventory where they are ready to be sold. The analysis above determines the dollar value of those completed units. a) Write the journal entry to move these costs from WIP-Bottling Inventory account to Finished Goods Inventory account. Post the Je to the WIP-Bottling and Finished Goods T-accounts attached at the end of the project. Determine the ending balance for WIP-Bottling account. Balance should equal first row from table in 3e. 6