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Hayword, Inc. uses weighted-average costing and has two departments and has provided data related to its mixing department for the month of July. The Controller has asked you prepare a cost reconciliation report and provide the related computations. Use the information included in the Excel Simulation and the Excel functions described below to complete the task. - Cell Reference: Allows you to refer to data from another cell in the worksheet. From the Excel Simulation below, if in a blank cell, "=85" was entered, the formula would output the result from cell 85 , or 300 in this example. - Basic Math functions: Allows you to use the basic math symbols to perform mathematical functions. You can use the following keys: + (plus sign to add), - (minus sign to subtract), " (asterisk sign to multiply), and / (forward slash to divide). From the Excel Simulation below, if in a blank cell "=89+B10" was entered, the formula would add the values from those cells and output the result, or 17,250 in this example. If using the other math symbols the result would output an appropriate answer for its function. - SUm function: Allows you to refer to multiple cells and adds all the values, You can add individual cell references or ranges to utilize this function. From the Excel Simulation below, if in a blank cell "=SUM(B13,B14)" was entered, the formula would output the result of adding those two separate cells, or 737,320 in this example. Similarly, if in a blank cell "=5UM(B13.814)" was entered, the formula would output the same result of adding those cells, except they are expressed as a range in the formula, and the result would be 737,320 in this example. \begin{tabular}{l|l|} \hline 15 & Work in process, July 31: \\ 16 & Units in process \\ 17 & Percent completed with respect to ma \\ 18 & Percent completed with respect to cor \\ 19 & \\ 20 & Use the data to answer the following. \\ \hline \end{tabular} 1. Compute equivalent units. Mixing Department Equivalent Units of Production Conversion Units transferred to the next department Ending work in process: 28 Materials 29 Conversion Equivalent units of production 2. Compute cost per equivalent unit. Mixing Department Cost per Equivalent Unit Materials Conversion Cost of beginning work in process 37 Cost added during the period 38 Total cost READY 3. Assign costs. Mixing Department Costs of Ending Work in Process Inventory and the Units Transferred Out Materials Conversion Total Ending work in process inventory: Equivalent units of production Cost per equivalent unit Cost of ending work in process inventory Units completed and transferred out: Units transferred to the next department Cost per equivalent unit Cost of units transferred out 4. Prepare reconciliation. Mixing Department Cost Reconciliation Costs to be accounted for: Cost of beginning work in process inventory Costs added to production during the period Total cost to be accounted for Costs accounted for as follows: Cost of ending work in process inventory ADY tempt(s) 3/3 Mixing Department Cost Reconciliation Costs to be accounted for: Cost of beginning work in process inventory Costs added to production during the period Total cost to be accounted for Costs accounted for as follows: Cost of ending work in process inventory Cost of units transferred out Total cost accounted for