Ramos Company manufactures Product A by a series of three processes, all materials being introduced in Department 1. From Department 1, the materials pass through Departments 2 and 3, emerging as finished Product A. All inventories are costed by the average costing. The balances in the accounts Work in Process - Department 3 and Finished Goods were as follows on March 1: Work in Process Department 3 (7000 units, % complete) Finished Goods (12,000 units at $36.20 per unit) The following costs were charged to Work in Process-Department 3 during March: Direct materials transferred from Department 2: 37,000 units at $24 a unit $888,000 Direct labor Factory overhead During March, 35,000 units of A were completed and 37, 200 units were sold. Inventories on March 31 were as follows: Work in Process Department 3: 9,000 units, 1/3 completed Finished Goods: 9,800 units 232,600 140,000 C. $212,100 $434,400 Instructions: 1. Determine the following: (Show your calculations for each answer) Equivalent units of production for Department 4 during March. Unit cost for Department 4 for March a. b. Total cost of goods transferred to finished good. Work in process inventory for Department 4, March 31. Cost of goods sold Finished goods inventory, March 31. d. e. f. 2. You also need to journalize the transactions and post to T-accounts for Work in Process- Dept.3 and Finished Goods to cross check your calculations.