Seacrest Company uses a process costing system. The company manufactures a product that is processed in two departments: A and B. As work is completed, it is transferred out. All inputs are added uniformly in Department A. The following summarizes the production activity and costs for November:

	Required:
	1. Using the FIFO method, prepare the following for Department A: (a) a physical flow schedule DONE, (b) an equivalent unit calculation DONE, (c) calculation of unit costs (round to two decimal places) DONE, (d) cost of EWIP and cost of goods transferred out, 1/2 DONE - NEED HELP and (e) a cost reconciliation NEED HELP.
	(f) CONCEPTUAL CONNECTION: Prepare journal entries that show the flow of manufacturing costs for Department A. Use a conversion cost control account for conversion costs. Many firms are now combining direct labor and overhead costs into one category. They are not tracking direct labor separately. Offer some reasons for this practice. NEED HELP

Department A Department B Physical Flow Schedule Equivalent Units 5,000 8,000 Beginning inventories: Physical units Costs: : Transferred in 118) Using the FIFO method, prepare a physical Now schedule for Department A. 1() Using the FIFO method calculate equivalent units for Department A. $45.320 Department A-Physical Flow Schedule Department A-Equivalent Unit Calculation $10,000 Units to account for: : Equivalent units in beginning WIP 3,000 $6.900 $16,800 Direct materials Conversion costs Current production: Units started Units in beginning WIP 5,000 Units started and completed 23,000 Units started in November 25,000 Equivalent units in ending WIP 25.000 ? 1,600 27,600 Units transferred out 28,000 33,000 Total units to account for 30,000 Total equivalent units Costs: Units accounted for: Unit Costs 23,000 1(c) Using the FIFO method, calculate unit cost for Department A. 5,000 Note: Round to 3 decimal places Transferred in ? Units completed and transferred out: Direct materials $57.800 $37.950 Started and completed Conversion costs 595 220 $128,100 From beginning WIP Percentage completion: Beginning inventory 40% 50% Units in ending WIP Ending inventory 80% 50% Total units accounted for Other Costs and Cost Reconciliation 1(d) Using the FIFO method, calculate the cost of EWIP and cost of goods transferred out for Department A 2,000 Unit cost $ 5.544 30,000 Note: Use the unit cost previously computed in these and subsequent computations, Cost of EWIP $8,870.00 Cost of goods transferred out. $155,232.00 Journal Shaded cells have feedback Other Costs and Cost Reconciliation 1(e) Using the FIFO method, prepare a cost reconciliation for Department A Refer to 2. CONCEPTUAL CONNECTION (2) Prepare journal entries on Nov. 30 that show the flow of manufacturing costs for Department A. the list of Amount Descriptions for the exact wording of text items within your schedule. Use a conversion cost control account for conversion costs. Refer to the Chart of Accounts for the exact wording of account tiles Note: Costs to account for (as provided) and the Total costs accounted for (using item cost) should agree. The amounts may differ slightly because of rounding, Question not attempted. Department A-Cost Reconciliation Score: 47/66 PAGE 17 GENERAL JOURNAL Score: 0/76 2 DATE ACCOUNT TITLE 516,900.00 153,020.00 POST. REF. DEBIT CREDIT 1 Costs to account for: Beginning WIP * incurred during November 4 Total costs to account for $169,920.00 Costs accounted for: 7 $155,120.00 6 Units in beginning WIP: From current period 3 From prior period 9 Units started and completed 155,120.00 155,120.00 10 Goods in ending WIP 155.120.00 21 Total costs accounted for $155,120.00