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OceanBound uses three processes to manufacture lifts for personal watercraft: forming a lift's parts from galvanized steel, assembling th Finished Goods Inventory before shipment to

OceanBound uses three processes to manufacture lifts for personal watercraft: forming a lift's parts from galvanized steel, assembling th Finished Goods Inventory before shipment to marinas across the country. OceanBound's Testing Department requires no direct materials process. Other information follows for the month of August:
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The cost transferred into Finished Goods Inventory is the cost of the lifts transferred out of the Testing Department.
Read the requirements.
Total units accounted for
Transferred
cosTS
Costs to account for:
\table[[\table[[Beginning work-in-process],[Costs added during the period]],$,\table[[93,400],[671,000]],\table[[n/a],[n/a]],$,\table[[18,100],[49,000]],$,\table[[111,500],[720,000]]],[Total costs to account for,$,764,400,na,$,67,100,$,831,500],[Divided by: Total EUP,,9,100TT,na,,6,100,,],[Cost per equivalent unit,$,84.00TT,na,$,11.007,$,95.00],[Costs accounted for:],[\table[[Completed and transferred out],[Ending work-in-process]],$,\table[[344,400],[420,000]],\table[[na
How can I findcosts accounted for: completed and trNsferred out, Ending work in process part of this question????
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