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Problem 18.7A (Static) Process Costing through Two Departments (LO18-2, L018-3, LO18-4. LO18-5) Hound Havens produces plastic doghouses as part of a continuous process through two departments: Molding and Finishing Direct materials and conversion are added throughout the month in both departments, but at different rates. The information presented was compiled at the end of April. Holding Finishing Department Department Beginning Inventories (on April 1): Physical units in production carried forward from March 33 7,800 5.000 Costs: Transferred Molding costs carried forward from March 31 $ 125,000 Direct materials costs carried forward from March 31 $33,340 15,000 Conversion costs carried forward from March 33 11,180 6,000 Current Production in April): Units started during April 40,200 Units in ending inventaries of April 30 3,400 2,000 Costs: Holding costs transferred to Finishing during April Direct materials costs incurred in April $ 669,200 $ 496,000 Conversion costs incurred in April 521, 1140 147,600 Percentage of completion Inventaries with respect to direct materiais on April 1 90% SON Inventories with respect to conversion on Aeril 1 30 40 Inventories with respect to direct materials on April 30 25% Inventories with respect to conversion on Apes 30 20 30 Required: Required: a. Complete the following requirements for the Molding Department. 1. Prepare a schedule showing units started and completed in the Molding Department during April 2. Compute the equivalent units of direct materials and conversion for the Molding Department in April 3. Determine the cost per equivalent unit of input resource for the Molding Department during April 4. Prepare the summary journal entry required to transfer units from the Molding Department to the Finishing Department during April 5. Compute the costs assigned to ending inventory in the Molding Department on April 30. b. Complete the following requirements for the Finishing Department 1. Prepare a schedule showing units started and completed in the Finishing Department during April 2. Compute the equivalent units of direct materials and conversion for the Finishing Department in Aprit, Direct materials include both those transferred in from the Molding Department and those added by the Finishing Department 3. Determine the cost per equivalent unit of input resource for the Finishing Department during April 4. Prepare the summary journal entry required to transfer units from the Finishing Department to Finished Goods Inventory during April 5. Compute the costs assigned to ending inventory in the Finishing Department on April 30