I working on Question 10 but something not getting the numbers.

My Previous questions. (1-9).

Part 1.

Part 2.

Part 3.

Part 4 - There is the Cost of Production Report.

Part 5 - That's I working on. (Part 5 & 6)

Part 6.

I need your help to finish my assignment. It's the only thing I need. Please!!

4. Determine the total cost for the plastic and the unit amount for the plastic for one robot. 5. Determine the total cost for the motors and the unit cost for each motor. 6. Determine the total cost for the wheels and the unit cost for the wheels for the robot. 7. Determine the total conversion cost and the conversion cost per robot. 8. Determine the total equivalent cost per robot. 9. Prepare a cost of Production report. This report should show all costs transferred into Work-in- Process and the costs transferred to Finished Goods. This process uses FIFO costing. 10. Determine the amounts for the following. a) Ending Work-in-Process Inventory in Units AND Dollars b) Ending Finished Goods Inventory in Units AND Dollars c) Cost of Goods Sold d) Over/Under Applied Manufacturing Overhead e) Gross Margin f) Income from Operations B) Net Income 11. Prepare the necessary Journal Entries related to the manufacturing cycle for this accounting period. Prepare journal entries for the accounting period. Use the account numbers in the chart of accounts, below, instead of the accounts names when writing the journal entries. Manufacturing Process Information Mr. Roberts, the CEO of Robust Robots, Inc. has begun a small manufacturing process that will manufacture simple functioning robots and then sell the robots to merchandising companies. The manufacturing process starts with plastic being formed into parts through injection molding. After the parts are cooled and inspected the parts are assembled. The first step is attaching the dome to the body, attach the legs, then insert the motor and fasten the wheels. Once completed the robots are then transferred to finished goods. This is a process cost system and the company elects to use the FIFO method of accounting for product costs. Direct material plastic is added 100% at the beginning of the process for all parts Direct material motors and wheels are added 100% as the last step in the manufacturing process At the beginning of the accounting period, Mr. Roberts estimates that production will be 100.000 robots during the year. Estimated factory overhead is $50,000. This information is to be used to determine the application rate for the manufacturing overhead. Estimated and actual direct labor costs totaled $41,880 Actual factory overhead costs totaled $45,000. The following information is available concerning direct materials. Direct Materials-Plastic Pellets Beginning inventory O plastic pellets Purchase of plastic 100,000 pounds @ $10.63 a pound Each robot takes a pound of plastic pellets. Direct Material Motors Beginning inventory Purchase of motors Each robot contains one motor. O motors 100,000 motors @ $15.00 each Direct Materials-Wheels Beginning inventory Purchase of wheels Each robot needs 2 wheels. O wheels 200,000 wheels @ $5.00 each The Work-in-Process account has the following information: Ending work in process inventory has 17,000 units that are 100% complete as to plastic parts, 25% complete as to conversion costs and 0% complete as to motors and wheels. The Finished Goods account has the following Information: The finished goods inventory at January 1, 2019 had a balance of 2,000 robots at a cost of $140,000 and on December 31, 2019 had an ending balance of 3,000 robots. The selling price of the robot is $70.00. Selling and Administrative Costs totaled $100,000; tax rate is 35%. Overhead rate: $50,000 100,000 Total: $50,000/100,000 $0.50 Number of Robots to account for Beginning Inventory Units Started Total number of robots to account for 100,000 100,000 Whole Units Direct Materials Plastic Parts Beginning Inventory Units Started Completed Completed Transferred Out Ending Inventory 83,000 83,000 17,000 83,000 83,000 17,000 Direct Materials Motors Direct Materials Wheels Conversion Costs 83,000 83,000 83,000 83,000 0 83,000 83,000 4,250 Total cost of plastic 17000*$10.63 = $1,80,710 Cost per unit of plastic $10.63 I robot requires= 1 plastc pellets+ 1 Motor+ 2 wheels total units = 83000+17000= 1,00,000 total cost=100000*$10.63= $10,63000 cost per plastic pellets= $10.63 Total cost of motors= 100000*$15 = $15,00,000 Total cost of wheels Totals wheels required= 100000*2 = 2,00,000 wheels Total cost= 200000*$5 $10,00,000 (8) Total equilent cost = plastic parts cost+ motors cost+ wheels cost = $10,63,000+$ 15,00,000+510,00,000 = $35,63,000 Total Robust Robots, Inc. Cost of Production Report For the year ended December 31, 2019 Direct Materials Direct Materials Direct Materials Conversion Whole Unit Plastic Parts Motors Wheels Costs Beginning Inventory Units started Completed 83,000 83,000 83,000 83,000 83,000 Completed Transferred Out 83,000 Ending Inventory 17,000 17,000 0 0 4250 Equivalent units 100,000 83,000 83,000 87,250 Cost incurred $ 1,063,000.00 $ 1,245,000.00 $ 830,000.00 $ 85,505.00 Cost per equivalent unit $ 10.63 $ 15.00 $ 5.00 $ 0.98 Cost of opening inventory 0 0 0 Cost of Started and Completed $ 83,000.00 $ 882.290.00 $ 1,245,000.00 $ 830,000.00 $ 81,340.00 Cost of Transferred Out Cost of Closing Inventory $ 180,710.00 0 $ 4,165.00 Total Conversion Cost = | Direct Labor Cost + Factory Overhead Applied 44,005.00 $3,038,630.00 $3,038,630.00 $ 184,875.00 Cost Ending Work-in-Process Inventory Equivalent Cost per Units Unit Direct Materials Plastic Parts 17,000 $ 10.63 $ 180,710.00 Conversion Costs 4250 $ 0.98 $ 4,165.00 Ending WIP Inventory in Dollars $ 184,875.00 Ending WIP Inventory in Units Over/Under Applied Manufacturing Overhead Applied Factory Overhead $43,625.00 Actual Factory Overhead $ 45,000.00 Overrapplied FOH $ 1.375.00 Ending Finished Goods Inventory and Cost of Goods Sold 1 Units Cost per Unit Total Cost Beginning Finished Goods Inventory 2,000 Units Completed and Transferred 83,000 $ 31.61 $2,623,630.00 Ending Finished Goods Inventory 3,000 $ 31.61 $ 94,830.00 Cost of Goods Sold 88.000 Gross Margin Income from operations and Net Income Sales $70 COGS Gross Margin Selling and Administration Expenses (100,000.00) Income from Operations Tax Expense 35 Net Income