steps 1 through 5

548,195 894,952 218,277 132,561 2. Use the average cost method with the following data Work in process, January 1, 5, 100 units, 70% completed Materials added during January from Weaving Department, 98,400 units Direct labor for January Factory overhead for January Goods finished during January (includes goods in process, January 1). 94,400 units Work in process, January 31.7.100 units, 10% completed Step 1: Units to be accounted for in Production Whole Units Beginning Work in Process Inventory + Units Started during the Period Total Units to Account for Step 2: Units to be assigned Costs a. Whole Units b. Equivalent Units Completed and Transferred % Complete +Ending Work in Process Inventory - % Complete = Units to be Assigned Costs Step 3: Total Manufacturing Costs for the Period Beginning Work in Process + Direct Materials Added + Direct Labor Added + Factory Overheed Added = Total Manufacturing Costs Step 4: Cost per Equivalent Unit Total Manufacturing Costs Equivalent Units = Cost per Equivalent Unit Step 5: Assign Costs Between Completed and Partially completed Units Completed and Transferred (Whole Units - 95 Complete) Cost per equivalent unit OR Equivalent Units Cost per Equivalent Unit + Ending Work in Process (Whole Units Complete) Cost per equivalent unit OR Equivalent Units Cost per Ecuivalent Unit = Total Assigned Costs