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18. "Canning" is the last processing department in Cilantro Co. factory. Make up your own February 2021 production data for the canning department of Cilantro Co in the following format Direct Materials (DM) cost transferred to canning in February $????? Direct Labor (DL) cost incurred by canning in February $????? Factory Overhead (FO) cost applied to canning in February S????? Cost of Finished Goods transferred out of canning in February $????? Beginning WIP Inventory-canning balance on February 1 Instructions: i) Make up your own February 2011 production data for the canning department of Cilantro Co. in the format above. I) Complete Journal Entries in parts a, b, and c. II) Answerd nde. a) Journal Entry for Direet Materials Cost transferred into the canning department: b) Journal Entry or entries for the Conversion Cost incurred by the canning department: Journal Entry for the cost of finished product transferred to the finished goods inventory: d) Calculate the ending balance in the WIP Inventory-Canning account (ending Work in Process Inventory cost at the end of February 2021). Indicate "debit" or "credit with your answer. If equivalent units for conversion costs in the canning department are 20,000 units, calculate Cilantro's conversion cost per equivalent unit during February 2021