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Langford Company's Process Costing for the Month Ended August 31, 2017 Conversion Units Direct Materials Costs Standard cost per unit 5.80 12.10 Work in process, beginning inventory (Aug. 1) 15,500 $ 86,750 55,500 Degree of completion of beginning work in process 100% 30% Started in August 100,500 Completed and transferred out 95,500 Work in process, ending inventory (Aug. 31) 20,500 Degree of completion of ending work in process 100% 50% Total costs added during August $ 574,000 1,307,640Langford Company is a manufacturer of contemporary door handles. The vice president of Design attends home shows twice a year so the company can keep current with home trends. Because of its volume, Langford uses process costing to account for production. Costs and output figures for August are as follows: Eff (Click the icon to view the data.) Required Requirement 1. Compute equivalent units for direct materials and conversion costs. Show physical units in the first column of your schedule. Enter the physical units first, and then calculate the equivalent units. (Round your answers to the nearest whole unit.) Equivalent Units Physical Direct Conversion Flow of Production Units Materials Costs Work in process, beginning 15500 Started during current period 100500 To account for 116000 Completed and transferred out during current period From beginning work in process Started and completed Work in process, ending Accounted for Requirement 2. Compute the total standard costs of handles transferred out in August and the total standard costs of the August 31 inventory of work in process. Beain bv summarizing the total costs to account for. (Round vour answers to the nearest whole dollar. )Total Production Direct Conversion Costs Materials Costs Work in process, beginning 142250 86750 65500 Costs added in current period at standard costs 1881640 574000 1307640 Total costs to account for 2023890 660750 1363140 Next calculate cost per equivalent unit for direct materials and conversion costs. (Round your cost per equivalent unit to the nearest cent.) Conversion Direct Materials Costs Costs incurred to date 574000 1307640 Divide by: Equivalent units of work done to date 116000 116600 Cost per equivalent unit for work done to date 4.95 11.21 Finally, assign total costs to units completed (and transferred out) and to units in ending work in process. (Round your answers to the nearest whole dollar.)Total Production Direct Conversion Costs Materials Costs Work in process, beginning $ 142,250 $ 86,750 $ 55,500 Costs added to beg. work in process in current period Started and completed Work in process, ending Total costs accounted for Requirement 3. Compute the total August variances for direct materials and conversion costs. (Round your answers to the nearest whole dollar.) Direct Materials Conversion Costs Costs added in current period at Std. costs Actual costs incurred Variance Requirement 4. Prepare summarized journal entries to record both the actual costs and standard costs for direct materials and conversion costs, including the variances for both production costs. Prepare the journal entry below for direct materials purchased and used in production during August. (Record debits first, then credits. Exclude explanations from any journal entries. Round your answers to the nearest whole dollar.)Journal Entry Date Accounts Debit Credit Prepare the journal entry below for actual direct materials used and total direct materials variances during August. (Record debits first, then credits. Exclude explanations from any journal entries. Round your answers to the nearest whole dollar.) Journal Entry Date Accounts Debit Credit Prepare the journal entry below for assembly department conversion costs for August. (Record debits first, then credits. Exclude explanations from any journal entries. Round your answers to the nearest whole dollar.)Journal Entry Date Accounts Debit Credit Prepare the journal entry below for the conversion costs standard costs for August. (Record debits first, then credits. Exclude explanations from any journal entries. Round your answers to the nearest whole dollar.) Journal Entry Date Accounts Debit Credit Prepare the journal entry below for actual conversion costs and total conversion costs variances for August. (Record debits first, then credits. Exclude explanations from any journal entries. Round your answers to the nearest whole dollar.)