Johnson Shirts has the following physical inventory of units being produced for the month of April.

Beginning inventory 15,000 units 1/5 completed

Started and completed 35,000 units

Ending inventory 9,000 units 1/3 completed

Costs associated with these units are as follows:

WORK IN PROGRESS

Beginning inventory 6,474 ______________

Materials 14,564 ______________

Labor 13,800 ______________

O.H. 10,850 ______________

Complete the first 5 steps below:

Further assume that at the beginning of the month of April, Johnson had in finished goods inventory 10,000 units with a cost of .81 to build. They sold and shipped 47,000 units and had 13,000 units in ending finished good inventory. Complete steps 6,7, and 8 below