I need help with 12.10-12.15. I cannot figure out the answers or how to solve. The questions in bold.

Process Costing - First-In First-Out General Information

The I See The Light Company has a related company that produces the figurines. They use process costing in the molding department. The factory overhead is applied at a rate of 50% of direct labor dollars. The material is added at the beginning of the process. The labor and overhead costs are assumed to be added uniformly throughout.

Month of January Selected information for January is presented below. Note that the applied overhead rate was 50% of direct labor costs in the molding department.

Molding Department

Goods in-process as of January 1 were 3,000 figurines at a cost of $55,200.00. Of this amount, $48,000.00 was from raw materials added, $4,800.00 for labor and $2,400.00 for overhead. These 3,000 figurines were assumed to be 80.00% complete as to labor and overhead.

During January, 23,500 units were started, $378,115.00 of materials and $38,400.00 of labor costs were incurred. The 7,000 figurines that were in-process at the end of January were assumed to be 30.00% complete to labor and overhead.

All figurines in January passed inspection.

Physical Flow of Units Work-in-Process - Beginning 3,000 units {12.01}

Units Started this Period 23,500 units Units to Account for 26,500 units {12.02}

Total transferred out 19,500 units {12.03}

Work-in-Process - Ending 7,000 units {12.04}

Total Accounted for 26,500 units {12.05}

Total cost of Material this period (Round to two places, ##.###.##) $378,115.00 {12.09}

4800 2400 Total cost of Conversion this period (Round to two places, ##.###.##) {12.10}

Total cost to account for (Round to two places, ##.###.##) {12.11}

Cost per equivalent unit of Material this period (Round to seven places, ###.#######) {12.12)

Cost per equivalent unit of Conversion this period (Round to seven places, ###.#######) {12.13}

Cost of the units transferred, material and convesion (Round to two places, $###,###.## ) {12.14}

Cost of the ending inventory, material and convesion (Round to two places, $###,###.## ) {12.15}