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General Information The I See The Light Company has a related company that produces the figurines. They use process costing in the molding department. The factory overhead is applied at a rate of 50% of direct labor dollars The material is added at the beginning of the process. The labor and overhead costs are assumed to be added uniformly throughout. Month of January Selected information for January is presented below. Note that the applied overhead rate was 50% of direct labor costs in the molding department. Molding Department Goods in-process as of January 1 were 3,600 figurines at a cost of $62,460.00. Of this amount, $57,600.00 was fron raw materials added, $3,240.00 for labor and $1,620.00 for overhead. These 3,600 figurines were assumed to be 50.00% complete as to labor and overhead. During January, 22,000 units were started, $354,420.00 of materials and $41,760.00 of labor costs were incurred. The 6,000 figurines that were in-process at the end of January were assumed to be 90.00% complete to labor and overhead. MOLOING Phusical Flow of Units Work-in-Process - Beginning Units Slarted this Period Units to Account for Total Iransferred out Work-in-Process - Ending \begin{tabular}{|r|} \hline 3,600 units \\ \hline 22,000 units \\ \hline 25,600 units \\ \hline 19,600 units \\ \hline 6,000 units \\ \hline 25,600 units \\ \hline \end{tabular} (12.01\} (1202) (12.03) (12.04} Total Accounted for {12.05} Equivalent Units Material (Round to three places, \#II. \#\#\#. \#\#\#) {12.06} \begin{tabular}{|l|l|l|l|l|l|} \hline & & & & & \\ \hline & & & & & \\ \hline & & & & \\ \hline \end{tabular} {12.07} \begin{tabular}{|l|l|l|l|l|l|} \hline & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline \end{tabular} {12.08} Total cost of Material this period (Round to two places, H\#. \#\#\#. \#\#) {12.09} Total cost of Conversion this period (Round to two places, III. IIIII.III) {12.10} Total cost to account for (Round to two places. H\#. \#II\#.\#II) {12.11} Cost per equivalent unit of Material this period (Round to seven places, HIII. HIIIIII\#\#) Cost per equivalent unit of Conversion this period (Round to seven places, HIIH. HIH\#\#\#\#\#) {12.13} Cost of the units transferred, material and convesion (Round to two places, \$\#\#\#, \#III. \#\#) {12.14} Cost of the ending inventory, material and convesion (Round to two places, \$\#\#\#, \#\#\#. \#\#) anuary 1, 20x2, Division 5 began Job 2407 for the Client, THE BIG CHILDREN STORE. The alled for 4,000 customized lamps. The following set of transactions occurred from ary 5 until the job was completed: 5-Jan Purchased 4,075 Lamp Kits @ \$16.25 per kit 9 -Jan 4.175 sets of Lamp Kits were requisitioned, including all those in the Beginning inventory 17.Jan Payroll of 580 Direct Labor Hours @ $9.55 per hour 30-Jan Payroll of 630 Direct Labor Hours @ $9.80 per hour. 30-Jan 3,990 lamps were completed and shipped. All materials requisitioned were used or scrapped, and are a cost of normal processing. Round to two places, S\#\#\#\# Cost of nirart Matarial Incurrad in Manufacturina Inh 2407 (13.01\} Cost of Nirnatl ahar Inmurrad in Monufanturinn Inh 2A7 {13.02) Cost of Manufarturinn Duarhaad Annliad in Inh DAn7 (13.03) Cost of (13.04)