Practice Problem 8: 2-Hot, Inc, makes gourmet mustards in two departments: Cooking and Bottling. In the Cooking Dept., materials are added at the beginning of the process, and conversion costs are added uniformly during production. 2-Hot uses the weightedaverage method for process costing. Cooking Dept, data for February: Q1: How many units were completed and transferred out of the Cooking Department in February? Q2: Equivalent units (EU) for direct materials in February = Equivalent units (EU) for conversion costs in February = Q3: Cost/EU for direchnaterials in February = Cost/EU for conversion costs in February = Q4: Total cost assigned to units completed in February = Total cost assigned to units in ending WIP in February = Q5: Journal entry for transfer of units from the Cooking Department to the Bottling Department