just the yellow boxes The Light Conny han aid company that prices the g Phys f of C 1001 pres nom (1210) new B 6 Total cost of Conversion (Round to two places, #######) 7 Total cost to account for (Round to two places, ##.###.##) E $ 23,800.00 (12.06) S 25,000.00 (12.07) 39 90 100 Cost per equivalent unit of Material (Round to two places, ### ##) 101 102 103 Cost per equivalent unit of Conversion (Round to two places, ### ##) 104 114 115 116 117 118 128 Cost of the ending inventory, material and convesion (Round to two places. S######## S 129 130 131 132 133 134 S 1.50 {12.08} 3.29 (12.09} 100,657.16 (12.10) 135 136 Cost of the units transferred, material and convesion (Round to two plabs. S## ##S 137 15,220.96 (12.11} 138 6 16 17 MOLDING 18 19 Physical Flow of Units 20 30 Work-in-Process - Beginning 31 Units Started this Period 32 Units to Account for 33 34 Total transferred out 44 Work-in-Process - Ending 45 Total Accounted for 46 47 48 58 Equivalent Units Material (Round to two places, ###**.**) 59 60 61 Equivalent Units Conversion (Round to two places, ######) 62 72 73 74 Total cost of Material (Round to two places, ## ## **) 75 76 86 Total cost of Conversion (Round to two places, #######) 87 Total cost to account for (Round to two places, #W.***.**) AR 0 January (12.01) 21,000 units 4,000 units (12.02) (12.03} {12.04) (12.05) 55 $ 23,800.00 (12.06) $ 25.000.00 (12.07) 16 General Information 17 18 The I See The Light Company has a related company that produces the figurines. They use process costing 27 in the molding department. The factory overhead is applied at a rate of 50% of direct labor dollars. 28 The material is added at the beginning of the process. The labor and overhead costs are assumed 29 to be added uniformly throughout. 30 31 40 41 42 43 Month of January 44 53 Selected information for January is presented below. Note that the applied overhead rate was 54 50% of direct labor costs in the molding department 55 56 57 Molding Department 66 67 Goods in-process as of January 1 were 3.500 figurines at a cost of $23,004.38. Of this amount, $5,670.00 was from 68 raw materials added, $11,556.25 for labor and $5,778.13 for overhead. These 3,500 figurines were assumed to be 69 25.00 % complete as to labor and overhead 70 79 During January, 21,500 units were started. $31,830.00 of materials and $61,043.75 of labor costs were incurred 80 81 The 4.000 figurines that were in-process at the end of January were assumed to be 80.00 % complete to 82 labor and overhead 83 92 All figurines in January passed inspection