Please solve 3a and 3b

3) Based upon the information of cost movement in sheet 2, create the journal entries to: a) Record the costs incurred by the Pouring Department for the current month (use the misc. credits account to to offset any of the debit entries) b) Transfer the costs in Sheet 2 from the Pouring Department to the Finishing Department (Use the account called "WIP - Finishing - Pouring Costs Transferred In" to transfer the total cost.) c) Post the a and b transactions to the gl accounts d) Total Pouring Department account balances at the end of the month (total individual gl accounts) Account DB CR To record the direct material costs used in the Pouring Dept for the month To record the conversion costs used in the Pouring Dept for the month b c&d WIP - Finishing - Pouring Costs Transferred In WIP - Pouring - Conversion Costs Misc. Credits $16,500 $5,250 bb WIP - Pouring - Direct Materials $1,750 $15,707 $16,500 bb $1,500 $500 $5,250 $15,707 $1,500 $2,543 $4,250 $17,207 2) Complete the physical unit, EUP and weighted average cost for the Pouring Department. The key is to be able to update this sheet from sheet 1. Cells in green need to be referenced from Sheet 1 data. You should not use manual data input into these cells. The data from cells in orange are the result of automatically using data from cells referenced in Sheets 1, 2 or 3., These cells should require NO manual input. In other words, these cells should be programmed to automatically recalculate data as data in the reference Cost per EUP - Pouring Department Direct Materials Conversion Costs Pouring Department Weighted Average Cost Calculations Direct Total Physical Materials Conversion Pouring Units costs Costs Costs Beginning inventory 3,000 $ 1,750 $ 500 $ 2,250 Units added to pouring 27,500 $ 16,500 $ 5,250 $ 21,750 Total units to account for 30,500 18,250 5,750 24,000 Ending inventory 4,250 $ 2,543 $ 4,250 $ 6,793 Units transferred to Finishing 26,250 15,707 1,500 17,207 $1 $1 $1 % of completion ending inventory Units transferred to finishing EUP in ending inventory EUP generated for this period Cost per EUP $1 $4,250 $18,250 $1 $3,613 $5,750 $1