Please show work for the both problem. Thank you!

Question 21 10 pts Blue Ridge Manufacturing Company has been in operations for several years. It had 2,500 units that were not complete at the beginning of January. 7,500 additional units were started in the manufacturing process in January. By the end of January, there were 2000 units that were not complete - only 65% of the work had been done on these remaining units. Work in Process Inventory had $17,600 as a beginning balance for January, and manufacturing costs of $280,000 were added during January. Required: A. Calculate the equivalent units of production for January: B. Calculate the cost per equivalent unit: C. Prepare the journal entry to show the total cost of goods completed during January Question 22 18 pts KLM Furniture, a company that began operations this year, provides the following information: January Budget February Budget Sales $50,000 $52,000 Cost of Goods Sold is expected to be 50% of Sales. KLM plans to maintain its inventory at 10% of the following month's cost of goods sold. Inventory purchases are all on account. 40% of the purchases are paid for in the month of purchase and 60% are paid for in the following month. Required: A. What is the budgeted cost of goods sold for January? B. What is the budgeted cost of goods sold for February? C. How much inventory will the company need to purchase in January? D. How much cash will the company need to pay for inventory in January? KLM plans to maintain its inventory at 10% of the following month's cost of goods sold. Inventory purchases are all on account. 40% of the purchases are paid for in the month of purchase and 60% are paid for in the following month. Required: A. What is the budgeted cost of goods sold for January? B. What is the budgeted cost of goods sold for February? C. How much inventory will the company need to purchase in January? D. How much cash will the company need to pay for inventory in January? E. On the pro-forma balance sheet at January 31, how much Inventory will the company expect to have? F. On the pro-forma balance sheet at January 31, how much will the company's Accounts Payable be? HTML Editora B I VA - A - Ix E 13 x x SE - Vx Vos 12pt