this is a 2 parrt question

Problem 16-2A (Algo) Weighted Average: Production cost report LO P2, P4 Fast Company produces its product through two processing departments: Cutting and Assembly, Information for the Cutting department follows. Beginning work in process inventory Units started this period Units completed and transferred out Ending work in process inventory Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for Units 40,500 161,000 171,000 30,500 Direct Materials Percent Complete $ 23,400 81,900 157,950 914,640 100% Conversion Percent Complete $ 105,300 1,072,590 $1,177,890 80% Unit reconciliation: Units to account for: Units to account for Total units accounted for: Total units accounted for Equivalent units of production (EUP) Equivalent Units of Production Cost per equivalent unit of production Total costs -Equivalent units of production Cost per equivalent unit of production Cost Assignment Completed and transferred out Direct materials Conversion Ending work in process Direct materials Conversion Total costs accounted for CASTGUMPANT-Cung reporument Production Cost Report-Weighted Average Method For Month Ended October 31 Units EUP Direct Materials % Complete Costs EUP Cost per EUP EUP Direct Materials % Complete Total cost Conversion Costs EUP EUP Conversion Prepare the October 31 journal entry to transfer the cost of completed units from cutting to Assembly. View transaction list Journal entry worksheet