I sent the answers to my professor and he never replied. I am looking for assistance to make sure I am on the right path. I'm having a time understanding when to include and exclude Beginning WIP. My answers are the excel.

BRIEF EXERCISE 18.4 Journal Entries in Process Costing Systems LO18-2' Page 325 McGoun Corporation uses a process costing system for its two production departments: Mixing and Packaging. The colnpany provided the following manufacturing cost information for the month of May. Mixing Packaging Beginning work in process '5 800 $ 700 Costs transferred in ? ? Costs incurred in May 4,200 6,000 Ending work in process 1,400 2,500 a. Record the transfer of costs from the Mixing Department to the Packaging Departlnent in May. b. Record the transfer of costs from the Packaging Department to Finished Goods Inventory in May. BRIEF EXERCISE 18.5 Computing Equivalent Units of Resource Inputs L0183 Kelsey Products has provided the following information pertaining to equivalent units of production in its Cutting Department for the month of September. Direct Materials Conversion Units in beginning work in process, September'l 8.000 ? Units started and completed in September ? 16,000 Units in ending work in process, September 30 4.000 ? All of the direct materials used in the Cutting Department are added at the beginning of the process. On September 1, beginning inventory was 30 percent complete with respect to conversion. On September 30, ending inventory was 80 percent complete with respect to conversion. Compute equivalent units of direct materials and conversion used by the Cutting Department in September. BRIET EXERCISE 18 . 5 1 - Mar Effort this period Materials* Effort this period Conversion BWVIP 5, 000 0. 5 3,000 0. 4 2,000 Started and completed 30, 000 1 30, 000 1 30, 000 EWVIF 2,000 0. 5 1, 800 0. 3 EUIF 3:4, 800 32, 500 Materials cost Conversion cost 173, 200 53 7, 500 Cost per Equivalent unit 13. 50 15. 45 Brief Exercise 18.5 1 - 5ED Effort this period Materials* Effort this period Conversion BINI 8,000 0 . 7 5, 500 Started and completed 15, 000 1 15, 000 1 15, 000 EWVIP 4, 000 1 4, 000 3, 200 EUP 20, 000 24, 800