The inventory at August 1 and the costs charged to Work in Process-Depart ment B during August for Roosevelt Manufacturing are as follows: 10,000 units, 2/5 completed $63,000 104,000 357,500 147,400 From Department A, 52,000 units Direct labor Factory overhead During August, all direct materials are transferred from Department A, the units in process at August 1 were completed, and of the 52,000 units entering the department, all were completed except 8,000 units, which were 3/4 completed. Inventories are costed by the first-in, first-out method. Based on the information above, determine the a. cost of beginning work in process inventory completed in August, b. the cost of units transferred to Finished goods during August, c. Cost of ending work in process inventory on August 31, d. Cost per equivalent unit of direct materials and conversion included in Work in Process e. Prepare the August journal entries for Department B