Please only answer using the exact form provided below.

A B D E F G H j C HI Z Direct Materials 4 Direct Labour Factory Overhead Conversion Costs Units Costs Total Costs 6 10.000 OK w Beginning Degree of completion Started in the month Completed and transferred 35.000 65.000 Total Costs Added 9 10 11 12 13 14 15 16 17 18 19 WIP Beginning transferred in Total to account for EQUIVALENT UNITS CALCULATIONS WIP Beginning Started and Completed 20 PARADOW WAS SUNDANENDONO VOLAW WIP Ending! Equivalent Units UNIT COST CALCULATIONS WIP Beginning Costs added 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 ASSIGNING UNIT COSTS TO THE UNITS WIP Beginning Costs added Started and completed WIP Ending in NC Finished Goods Work in Process 4. The ABC Company produces widgets in a two-step process. In process #2 the beginning work-in- process was 10,000 units with direct materials cost of $50,000 and conversion costs totaling $35,000. The beginning work in process was 75% complete as to conversion costs. All direct materials are introduced into production at the beginning of the process. There were 55,000 units transferred in during the month. For process #2 ABC Company introduced $299,750 worth of direct materials during the month. Total conversion costs were $263,375. The ending work in process had total units of 5,000 and were 25% complete as to conversion costs. There were 60,000 units transferred out. a. What are the units started and completed in the month? (2 Marks) b. What are the Equivalent Units of Production for each of Beginning Work in Process, Units Started in the Month and the Ending Work in Process? (5 marks) c. What are the unit costs? (2 marks) d. What is the total costs allocation to: i. Beginning Work-in-Process, (3 marks) - 97,250 ii. Ending Work-in-Process (3 marks) - 33,375 iii. and the Units Started and Completed (Finished Goods)? (3 marks) - 517,500