Please use a format similar to the exhibit below for your answer regarding questions A and B .

DEPARTMENT B Production Cost Report For the Month Ended June 30, 2019 Units Units in beginning inventory Units started during period Units to be accounted for Units completed and transferred out Units in ending inventory Units accounted for 2,000 10,000 12,000 9,000 3,000 12,000 Equivalent Units Total Cost Current Unit Cost 10,000* 9,000* $0.13 1.20 $1.33 Costs Costs to be accounted for: Costs added during the month: Direct materials Conversion Costs added during the month Costs in beginning inventory Costs transferred in from Department A Total costs to be accounted for Costs accounted for: Cost of ending inventory: Transferred in from Department A(3,000 units at $2.49) Direct materials (3,000 * 100% * $0.13) Conversion (3,000 ~ 1/3 * $1.20) Total cost of ending inventory Cost of 9,000 units transferred out Costs accounted for $ 1,300 10,800 $12,100 6,180 24,900 $43,180 $ 7,470 390 1,200 $ 9,060 34,120 $43,180 $3.791 *Supporting computations and data: Materials Conversion Computations of equivalent units: Equivalent units to complete beginning inventory Units started and completed Equivalent units in partially completed ending inventory Equivalent units of production for the month -0- 7,000 3,000 10,000 1,000 7,000 1,000 9,000 -0- 14,000 14,000 10,000 4,000 14,000 Total Cost Current Unit Cost DEPARTMENT A Production Cost Report For the Month Ended June 30, 2019 Units in beginning inventory Units started during period Units to be accounted for Units completed and transferred out Units in ending inventory Units accounted for Equivalent Costs Units Costs to be accounted for: Costs added during the month: Direct materials 14,000* Conversion 12,000* Costs added in month and costs to be accounted for Costs accounted for: Cost of ending inventory: Direct materials (4,000 * 100% * $1.50) Conversion (4,000 * 50% * $0.99) Total cost of ending inventory Cost of 10,000 units transferred out Costs accounted for $21,000 11,880 $32,880 $1.50 0.99 $2.49 $ 6,000 1,980 $ 7,980 24,900 $32,880 $2.49 Supporting computations and data: Materials Conversion Computations of equivalent units: Equivalent units to complete beginning inventory Units started and completed 10,000 10,000 Equivalent units in partially completed ending inventory 4,000 2,000 Equivalent units of production for month 14,000 12,000 Ending inventory is 100% complete for materials and 50% complete as to conversion costs. Shine Company uses a process cost system to account for the costs incurred in making its single product, a hair conditioner. This product is processed in Department A and then in Department B. Materials are added in both departments. Production for May was as follows: Department Department A B Units started or transferred in 200,000 160,000 Units completed and transferred out 160,000 120,000 Stage of completion of May 31 inventory: Materials 100% 80% Conversion 50% 40% Costs incurred this month: Direct materials costs Conversion costs $200,000 $540,000 $304,000 $272,000 There was no May 1 inventory in either department. a. Prepare a production cost report for Department A in May. b. Prepare a production cost report for Department B in May. Submit and Excel file with your answer. Use a format similar to Exhibit 18.6 and 18.7 in the text (or your lecture notes) for your answer. DEPARTMENT B Production Cost Report For the Month Ended June 30, 2019 Units Units in beginning inventory Units started during period Units to be accounted for Units completed and transferred out Units in ending inventory Units accounted for 2,000 10,000 12,000 9,000 3,000 12,000 Equivalent Units Total Cost Current Unit Cost 10,000* 9,000* $0.13 1.20 $1.33 Costs Costs to be accounted for: Costs added during the month: Direct materials Conversion Costs added during the month Costs in beginning inventory Costs transferred in from Department A Total costs to be accounted for Costs accounted for: Cost of ending inventory: Transferred in from Department A(3,000 units at $2.49) Direct materials (3,000 * 100% * $0.13) Conversion (3,000 ~ 1/3 * $1.20) Total cost of ending inventory Cost of 9,000 units transferred out Costs accounted for $ 1,300 10,800 $12,100 6,180 24,900 $43,180 $ 7,470 390 1,200 $ 9,060 34,120 $43,180 $3.791 *Supporting computations and data: Materials Conversion Computations of equivalent units: Equivalent units to complete beginning inventory Units started and completed Equivalent units in partially completed ending inventory Equivalent units of production for the month -0- 7,000 3,000 10,000 1,000 7,000 1,000 9,000 -0- 14,000 14,000 10,000 4,000 14,000 Total Cost Current Unit Cost DEPARTMENT A Production Cost Report For the Month Ended June 30, 2019 Units in beginning inventory Units started during period Units to be accounted for Units completed and transferred out Units in ending inventory Units accounted for Equivalent Costs Units Costs to be accounted for: Costs added during the month: Direct materials 14,000* Conversion 12,000* Costs added in month and costs to be accounted for Costs accounted for: Cost of ending inventory: Direct materials (4,000 * 100% * $1.50) Conversion (4,000 * 50% * $0.99) Total cost of ending inventory Cost of 10,000 units transferred out Costs accounted for $21,000 11,880 $32,880 $1.50 0.99 $2.49 $ 6,000 1,980 $ 7,980 24,900 $32,880 $2.49 Supporting computations and data: Materials Conversion Computations of equivalent units: Equivalent units to complete beginning inventory Units started and completed 10,000 10,000 Equivalent units in partially completed ending inventory 4,000 2,000 Equivalent units of production for month 14,000 12,000 Ending inventory is 100% complete for materials and 50% complete as to conversion costs. Shine Company uses a process cost system to account for the costs incurred in making its single product, a hair conditioner. This product is processed in Department A and then in Department B. Materials are added in both departments. Production for May was as follows: Department Department A B Units started or transferred in 200,000 160,000 Units completed and transferred out 160,000 120,000 Stage of completion of May 31 inventory: Materials 100% 80% Conversion 50% 40% Costs incurred this month: Direct materials costs Conversion costs $200,000 $540,000 $304,000 $272,000 There was no May 1 inventory in either department. a. Prepare a production cost report for Department A in May. b. Prepare a production cost report for Department B in May. Submit and Excel file with your answer. Use a format similar to Exhibit 18.6 and 18.7 in the text (or your lecture notes) for your