My question is the third picture.

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Shamrock, Inc. started the period with the following account balances: $116,400 Raw Materials Work in Process: Grinding Department Mixing Department Finishing Department Finished goods $25,000 $6,620 $10,700 $40,900 The following events occurred during the year: 1. Production of a new set of products began with a transfer of $59,100 worth of raw materials to the Grinding Department. 2. Conversion costs of $83,000 were incurred in the Grinding Department. 3. Products costing $149,300 were transferred from Grinding to the Mixing Department. 4. Materials costing $8,700 were added to the Mixing Department. 5. Conversion costs of $33,400 were incurred in the Mixing Department. 6. Products costing $176,100 were transferred from Mixing to the Finishing Department. 7. Conversion costs of $40,800 were incurred in the Finishing Department. 8. Products costing $205,900 were completed and transferred to the Finished Goods Inventory. 9. Products costing $231,100 were sold. Raw Materials 116400 59100 8700 Bal. 48600 WIP - Grinding Bal. 25000 || 13) 149300 (1) 59100 (2) " 83000 Bal 17800 WIP - Mixing 176100 Bal. (3) VD (4) 7 6620 (6) 149300D 8700D 33400 Bal. 21920 WIP - Finishing Bal. 10700 205900 (6) 176100 40800 Bal. 21700 Finished Goods Bal. 40900 19) 231100 (8) 205900 Bal. 15700 Review your T-accounts and answer the following questions: 1. Which process does not require any materials to be added? process does not require any materials to be added. 2. Which process appears to be the most expensive? process appears to be the most expensive. 3. Assume 10,600 good units were produced during the year. What was the cost per unit? How many units were sold? (Round unit cost to 2 decimal places, e.g. 15.25 and units sold to 0 decimal places, e.g. 125.) Unit cost $ Units sold