The Stones Company had unfinished units in both of its manufacturing operations. Production and cost data for the prior month is provided for Department A below: Department A Beginning units Percentage completion: Direct material Direct labor and overhead Beginning Costs Inputs for Month Department A Units introduced Cost introduced: Direct material Direct labor and overhead Beginning units Percentage completion: Production and cost data for Department B is provided below: Department B Beginning of Month 8,000 100% 25% $112,000 Direct material Direct labor/ overhead Beginning costs Inputs for Month--Department B Units introduced Cost introduced: Transferred-in Beginning of Month 20,000 Direct material Direct labor & overhead 100% 75% $180,000 ? End of Month 15,000 100% 60% $ 510,000 $177,600 ? 75,000 (units) End of Month 10,000 $ 96,000 $197,500 100% 30% A. Required: Complete the following sequence of steps for Department A. 1. Compute physical flow and equivalent full units (use back of page if necessary). 2. Compute unit costs. 3. Determine ending work-in-process for Department A. 4. Prepare the journal entry to transfer costs to Department B. Work-In-Process - Dept. A Beg. WIP 180,000 DM $10,000 DL & OH 177,600 867,600 End. WIP (?) (?) (transferred out) Work in Process - Dept. B Beg. WIP 112,000 TI (?) DM DL &OH End WIP ****** 96,000 197,500 (?) (?) (?) (Transferred to F/G) B. Required: Complete the following sequence of steps for Department B. 1. Compute physical flow and equivalent full units (use back of page if necessary). 2. Compute unit costs. 3. Determine the ending work-in-process for Department B. 4. Prepare the journal entry to transfer costs to Finished Good. Work-In-Process - Dept. B Beg. WIP 112,000 TI DM 96,000 DL&OH 197.500 End. WIP ******* (transferred to F/G) Finished Goods N/A Beg. F/G (transferred from Dept. B)