number 2 with working/how to do it

Martin Company manufactures a single product. The company uses the weighted average cost method in its process costing system. Activity for June has just been completed. An incomplete production report for the first processing department follows: Quantity Schedule Units to be accounted for Work in process, June 1 (all materials, 75% labour and overhead added last month) Started into production 25,000 108,000 Total units 133,000 Total Cost Materials Labour Whole Unit Overhead Cost to be accounted for Work in process, June 1 Cost added by the department $ 35,860 166,240 $202,100 $ 28,300 80,200 $ 2,760 30,480 $ 4,800 55,560 Total cost (a) $ 108,500 $ 33,240 $ 60,360 Equivalent units (b) Cost per EU, (a) (b) 133,000 $ 0.82 121,600 $ 0.27 121,600 $ 0.50 + $1.59 Required: 1. Prepare a schedule showing how the equivalent units were computed for the first processing department Equivalent Units (EU) Quantity Schedule Materials Labour Overhead 114,000 114,000 114,000 114,000 Units accounted for as follows: Transferred to the next department Work in process, June 30 (all materials, 40% labour and overhead added this month) Total units and equivalent units of production 19,000 19,000 7,600 7,600 121,600 133,000 133,000 121,600 2. Complete the cost reconciliation part of the production report for the first processing department. (Round your intermediate calculations to 2 decimal places.) Equivalent Units (EU) Materials Labour Overhead Total Cost Cost accounted for as follows: Transferred to the next department Work in process, June 30: Materials 0 0 0 0 0 0 Labour Overhead Total work in process Total cost 0 0