Quantity Schedule Beginning Work in Process 200.000 Started into Production 400,000 Total Units into Production 600,000 Equivalent Units Calculations: Conversion Direct Materials Direct Labor Factory Overhead Transferred to Department B 500,000 500,000 500,000 500,000 Ending Work in Process 100,000 80,000 50,000 50,000 Total Units Reconciled 600,000 580,000 550,000 550,000Cost Per Equivalent Unit: Conversion Direct Total Cost Direct Labor Factory Materials Overhead Beginning Work in Process $ 748,000 375,000 $ 300,000 $ 73,000 Started into Production 1,600,000 785,000 690,000 125,000 Total Cost $ 2,348,000 $ 1,160,000 $ 990,000 $ 198,000 Equivalent Units 580,000 550,000 550,000 Cost Per Equivalent Unit: $ 2.00 $ 1.80 $ 0.36Cost Per Equivalent Unit: Transferred to Department B Ending Work in Process Incurred (Material @ $2.00) Incurred (Conversion @ $2.16) Equivalent Units (from above): Total Cost $ 2,080,000 160,000 108,000 Conversion Direct . Factory Materials Direct Labor Overhead 500,000 500,000 500,000 80,000 50,000 50,000 \fWork in Process Inventory - Dept. A 1,600,000 Raw Materials Inventory 785,000 Salaries Payable 690,000 Factory Overhead 125,000 To record material, labor, and overhead for Department A i Work in Process Inventory - Dept. B Work in Process Inventory - Dept. A To record transfer of units from Department A to B 2,080,000 2,080,000 Question 1 1 pts To record material, labor, and overhead for Department A, we need to debit Work in Process Inventory -Dept A for $ Question 2 1 pts To record material for Department A, we need to credit Raw Material Inventory for $ ........... Question 3 1 pts To record Labor cost for Department A, we need to credit Salary Payable for $ ........... Question 4 1 pts To record Factory Overhead for Department A, we need to credit Factory Overhead for $ ........... Question 5 1 pts To record the transfer of units from Department A to B, we need to debit Work in Process Inventory - Dept B for$