Oriole Corp. manufactures kitchen appliances and gadgets, like coffee makers and can openers. Recently, the company ramped up

production of its iced coffee brewer, anticipating increasing demand in the market. For the month of April, Oriole reported the

following activity and cost information for its only production process dedicated to these coffee brewers.

The conversion costs are added evenly throughout this manufacturing process.

Assuming Oriole Corp. uses the FIFO method of process costing, complete Steps $1$ to $5$ in the template to determine the cost of

units completed in April as well as the cost of units in ending WIP Irventory in April. $($Round cost per equivalent unit to $2$ decimal

places, e$.$s$.15\mathrm{.}25$ and final answers to $0$ decimal places, e$.$s$.5,125.)$

Total cost of units completed

Cost of units in ending WIP Imventory

$

Record the journal entry to recognize the cost of units completed and transferred out of the manufacturing process this month.

$($Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select $"$No Entry"

for the account tilles and enter O for the amounts. List debit entry before credit entry.$)$