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Prepare journal entries to record the following production activities. 1. Incurred $50,000 of direct labor in the Roasting department and $25,000 of direct labor in the Blending department of direct labor in production (credit Factory Wages Payable). 2. Incurred $22,000 of Indirect labor in production (credit Factory Wages Payable). 3. Pald factory payroll View transaction list View journal entry worksheet No Transaction Credit General Journal Work in process inventory-Roasting Work in process inventory-Blending Factory wages payable Debit 50,000 25,000 75,000 22,000 Factory overhead Factory wages payable 22,000 Factory wages payable 1. Pald overhead costs (other than Indirect materials and indirect labor) of $42.000. 2. Applied overhead at 110% of direct labor costs. Direct labor costs were $39,000 in the Roasting department and $31,000 in the Blending department View transaction list Journal entry worksheet Record overhead costs paid. Note: Enter debits before credits Transaction General Journal Debit Credit RSTN Co. produces its product through two sequential processing departments. Direct materials and conversion are added to the product evenly throughout each process. During October, the first process finished and transferred 155,000 units of its product to the second process. Of these units, 33,000 were in process at the beginning of the month and 122.000 were started and completed during the month. The beginning work in process inventory was 40% complete. At the end of the month, the work in process inventory consisted of 21,500 units that were 85% complete. Compute the number of equivalent units of production for the first process October. Use the FIFO method. Equivalent units of production - FIFO EUP (for materials and conversion) Units of Product Percent Added Equivalent Units EUP EUP EUP Total units O EUP