last two photos are templates for the testing report ! thank you in advance :):)

3 Global Defense manufactures its product in two departments, Assembly and Testing. 4 The following information is available for the month of March. 5 Assembly Department 6 The beginning work-in-process inventory consisted of 225 units with a total cost of 7 $29,700 ($19,000 direct materials and $10,700 conversion costs). The beginning 8 work in process inventory was 80% complete as to conversion costs. During March, 9 an additional 275 units were started into production: 400 units were completed and 10 transferred out to the Testing Department during March. The ending work-inprocess 11 inventory consisted of 100 units which were 50% complete as to conversion 12 costs. Materials are added at the beginning of the process in the Assembly 13 Department. During March, the following costs were incurred: direct materials 14 $19,800, direct labor $10,000, and factory overhead $6,200. 15 Testing Department 16 The beginning work-in-process inventory consisted of 240 units with a total cost of 17 $51,600 ($33,600 transferred-in cost and $18,000 conversion costs). The beginning 18 work in process inventory was 25% complete as to conversion costs. A total of 500 19 units were completed and transferred out to finished goods during March. The 20 ending work in process inventory consisted of 140 units which were 80% complete 21 as to conversion costs. Materials are added at the end of the process in the Testing 22 Department. During March, the following costs were incurred: direct materials 23 $15,000, direct labor $28,680, and factory overhead $21,000. 33 C. Prepare a production report for the Testing Department for March. 34 D. Give the general journal entry required to transfer the units from the 35 Testing Department to finished goods. 36 General Journal 37 Account Titles Dr Cr 38 39 40 41 E. Enter the appropriate cost amounts into Work in Process T-accounts for 42 both departments. 43 Work in Process Work in Process- 44 Assembly Dept. Testing Dept. 45 46 47 48 49 50 51 52 53 54 GLOBAL DEFENSE PRODUCTION REPORT-TESTING DEPT MARCH SCHEDULE OF EQUIVALENT UNITS 1. Beg WIP Units Started Total Units to Account For T-IN DM Units Completed: Beg WIP Other Units Started and Completed End WIP Total Units Accounted For Equivalent Units of Production II. COMPUTATION OF PER UNIT COSTS EQUIV. UNITS UNIT COST CURRENT COSTS T-IN CC DM Totals Beg WIP Total II. ASSIGNMENT OF COSTS TO PRODUCTION Cost of Goods Manufactured: Beginning WIP Cost to Complete this Month: T-IN CC DM Total Costs of Beginning WIP Other Units Started and Compleed: Total Cost of Goods Manufactured Ending Work in Process: T-IN CC DM Total Ending Work in Process Total Cost Assigned