solve for the yellow square as well as part 4 Q: what critisicism can be made of the unit costs that you have computed if they are used to evaulate how well costs have been controlled?

i found the missing answer. the only thing i need is the answer for Part 4

45,000 B t 11 Equivalent Units of Production 12 Materials Conversion 13 Transferred to next department 270,000 270,000 Number of Stage of 14 Units Completion 15 Ending work in process 10 Materials 45,000 100% 17 Conversion 45,000 67% 30,000 18 Equivalent units of production 315,000 300,000 19 20 Part 2 21 Costs per Equivalent Unit 22 Materials Conversion 23. Cost of boginning work in process $ 43,400 $ 20,300 24 Cost added during the poriod 397,600 189,700 25 Total cost (5) $441,000 $ 210,000 20 Equivalent units of production (b) 315,000 300,000 27 Cost per equivalent unit, (a) (b) $ 1.40 $ 0.70 28 29 Part 3 30 Cost of Ending Work in Process Inventory and Units Transferred Out 31 Materials Conversion Total Cost 32 Ending work in process inventory 8 Equivalent units of production 45,000 34 Cost per equivalent unit 1.40 $ 0.70 35 Cost of ending work in process inventory $ 63.000 $ 21,000 $ 84,000 36 Units completed and transferred out 32 Units transferred to the next department 270,000 270,000 38 Cost per equivalent unit $ 1.40 $ 0.70 $ 2.10 89 Cost of units completed and transferred out $ 378,000 $ 189.000 $ 567,000 40 x BRADY PRODUCTS Work in Process Cracking Department 35,000 4/5 Completed and transferred to Blending (? Kilograms) $ 63,700 2 Inventory, May 1 Kilograms 0 Conversion complete 1 May costs added 2 Raw materials 3 Kilograms Conversion costs 15 Inventory, May 31: 16 Kilograms 17 Conversion complete 18 280,000 397,600 189,700 45,000 2/3 ? 19 20 comprised of 21 Materials cost $ 43,400 22 Conversion cost $ 20,300 28 24 Note. All of the raw materials are introduced at the start of work in the Cracking Department. 25 26 Brady Products manufactures a silicone paste wax that goes through three processing departments - Cracking, Blending and Packing. All of the raw materials are introduced at the start of work in the Cracking Department. The Work in Process T-account for the Cracking Department for May follows: Page 223 Inventory, May 1 (35,000 kilograms. conversion is complete) Work in Process-Cracking Department Completed and transferred to 63,700 Blending?_kilograms) May costs added: Raw materials (280.000 kilograms) 397,600 Conversion costs 189.700 Inventory, May 31 (45.000 kilograms, conversions complete) The May I work in process inventory consists of $43,400 in materials cost and $20,300 in conversion cost. The company uses the weighted-average method. Required: 1. Determine the equivalent units of production for May. 2. Determine the costs per equivalent unit for May. 3. Determine the cost of the units completed and transferred to Blending during May and the cost of ending work in process