using the data above how do I solve for 3c (last 3 pictures)

HW 3.1 QUESTION 21 1. Prepare the Forming department's process cost summary for May using the weighted-average method. $ 278,540 3,002,140 $ 3,280,680 Total costs to account for: Costs of beginning work in process Costs incurred this period Total costs to account for: Total costs accounted for Difference due to rounding costunit Unit reconciliation: Units to account for: Beginning work in process inventory- units Units started this period 3,280,880 3,800 25,200 Total units to account for 29,000 Total units accounted for: 26,200 2,800 Units completed and transferred out Ending work in process units Total units accounted for Equivalent units of prodotto (EUP-weighted average rated 29.000 Units EUP * Metal EUP Convention 26,200 26,200 OO 20,200 2.800 Conveni 100% 30% 100% 100% 2.000 2340 20.000 2.COD 2440 Units completed and transferred Ending work in pro- Total uns Courgeturit of production Cosis of beginning work in process Dosts incurred this period Telaio - Equipacion Cost prevalent unt of production OO Materiale 5 20.000 301,400 Commen $ 257.100 2.500,740 Cools $ 5200 Custs $ 2.250.00 EUR EUS 2440 2000 16 5 $ 230 Total costs accounted for EUP Total cost Cost of units transferred out Dreci C Cooler EUP 16.00 w 25.200 20.00 /1.800 7,511400 Total cost transferred out 2013.00 EUP Cools of Wese Dim Total.com 200 Cooler EUP 18.00 . $ SO 400 Carwin 224 217.20 Total costat ending in preces Toto coured for 267,050 $ 0.00 HW 3.1 QUESTION 22 Required information (The following information applies to the questions displayed below.) Tamar Co. manufactures a single product in two departments. All direct materials are added at the beginning of the Forming process. Conversion costs are added evenly throughout the process. During May, the Forming department started 25,200 units and transferred 26,200 units of product to the Assembly department. Its 3,800 units of beginning work in process consisted of $20,600 of direct materials and $257,940 of conversion costs. It has 2,800 units (100% complete with respect to direct materials and 80% complete with respect to conversion) in process of month-end. During the month, $501400 of direct materials costs and $2,500,740 of conversion costs were charged to the Forming department Prepare the Journal entry dated May 31 to transfer the cost of units to Assembly (Do not round Intermediate calculations. Round ur final answers to the nearest whole dollar) Na Date General Journal Debli Credit 1 May 31 Work in process inventory-Assembly 3,013,000 Work in process inventory-Forming 3,013.000 1) Information for Second Department: The analysis you completed on connect for Tamar Co. relates to their FIRST department-Forming. We will use information from this department to calculate values for you to use in the SECOND department - Assembly later in the project. a) Units: Include the number of units in beginning and ending inventory for the Forming department in the table below - Forming column. (These can be found in the paragraph of given information of Question 21 on HW3.1). Multiply the units by the "factors" provided in the table to calculate the number of units for Assembly's beginning and ending inventory. Beginning # of units Ending # of units Units in WIP-Assembly Forming (connect) Factor (multiply) 3,800 1.20 2,800 0.80 Assembly 4,560 2,240 b) Beginning Inventory Costs for Assembly: The assembly department will have 4 categories of costs for its process costing calculations; Forming Costs (Transferred in from first department), Packaging costs (one category of direct material, Other direct material (a 2nd category of direct material) and Conversion costs (category combining direct labor and overhead). For the cost in the Assembly department's beginning inventory, use the BEGINNING costs for direct material and conversion from the Forming department (connect) and the factors provided below to calculate the "other direct material" and conversion costs in beginning inventory for Assembly department. Add all cost categories together for the "Total Costs". These amounts should be the beginning balance in the T accounts at the top of the project. Assembly Forming Cost Category N/A Direct Material Costs Conversion Costs Total Costs Costs in Beginning WIP-Assembly Forming Costs Factor Assembly Cost (connect) (multiply) Category NA given value Forming NA given value Packaging 20,600 0.40 Other DM 257.940 0.50 Conversion 278,540 $400,000 200,000 8,240 128,970 737,210 c) Costs Added (increases) to Assembly department: The journal entry made in Q21 to transfer costs OUT of the first department - Forning and into the Assembly department are considered "'Forming" category costs for purposes of process costing calculations for the second department- ASSEMBLY. Include the amount from your Q21 journal entry in the Assembly Column for the "Forming Costs" row in the table below. Use the direct material costs ADDED/Incurred to the first department to calculate BOTH the Packaging costs and Other DM costs added/incurred in the second department-Assembly (use the respective "factors". Assembly Forming Cost Category "transferred OUT" Direct Material Costs Direct Material Costs Conversion Costs Costs Added/Incurred in WIP-Assembly Forming Costs Factor Assembly Cost (connect) (multiply) Category N/A Q21 JE Forming 501,400 1.20 Packaging 501,400 0.60 Other DM 2,500,740 1.50 Conversion ITotal Costs Added/Incurred 2914,600 601,680 300,840 3,751,110 17,568,23 3) Percentage complete for 2 Department-Assembly: Since the cost category Forming represents the costs from the 1" department - Formning, all units in beginning, ending, transferred in, and transferred out are 100% complete with respect to Forming costs. Units do not go to Assembly department until they are completed in the Forming department. Direct material costs (Other DM category) are incurred evenly over the production process until each unit is 80% through the Assembly department. At 80%, all the packaging is brought to the production process. Because of its significance and the how it is introduced into production, Tamar Co. treats the Packaging as a separate cost category. The assembly department's beginning inventory units were 90% complete and included $200,000 of packaging costs. The ending inventory for the assembly department was considered 65% complete and therefor, does not include any packaging costs. Conversion costs are incurred evenly over the entire production process. Project 3: Page 4 of 12 This information has been summarized into the table below. Use these percentages in the process costing calculations for the Assembly department. Cost Category Forming Packaging Other Direct Material Conversion Assembly-estimated completion percentages % complete on May 1 % complete on May 31 100% 100% 100% 0% 100% 80% 90% 65% Note: For the calculation for the 2nd department, Assembly, the tables are similar to the tables used in connect for questions 20 and 21. However, they have been broken them up to fit on the pages of the project here. You may want to use the tables from connect as a reference. a) Total Costs to account for: Assembly - Total Costs to account for: Beginning Work-in-Process (S value from 1b) Costs incurred (Total costs from 1c) Total Costs to account for 737,210 7,568,230 8.305,440 b) Unit Reconciliation: Accounting for Physical Units: Complete the unit reconciliation for the assembly department using the information from la. Note The number of units transferred OUT of Forming (connect) and INTO Assembly can be obtained from your work in connect. Assembly - Unit Reconciliation # of units in Beginning Work-in-process (from la) # of Units transferred from Forming Department (from connect) Total units to account for # of Units completed and transferred to finished Goods Inventory (**) # of Units in ending Work-in-Process Total units accounted for 3,800 26,200 30,000 27,760 2,240 29.440 (**) Calculate as Total units - units in ending inventory. Remember Total units to account for" will equal total "accounted for" c) Equivalent units and Cost per equivalent unit of production: Because the 2 department, Assembly, has 4 cost categories, the tables are duplicated such that the first table includes calculations for the cost categories Forming and Packaging and second table includes calculations for the cost categories Other Direct Material" and "Conversion". Make sure you have amounts in all of the pale blue cells. EUP. % Equivalent units of production (EUP)-weighted average method (Forming and Packaging) physical % Forming EUP- Forming Packaging Packaging Units completed and transferred out 26,200 100% 26,200 100% 26,200 Ending work in process - units 2,800 2,800 0% Units Costs 100% Project 3: Page 5 of 12 I Total units Cost per equivalent unit of production Forming from 1b $$ Packaging Costs of beginning work in process Costs incurred this period from 10 Total costs Costs Costs Equivalent units of production EUP EUP Cost per equivalent unit of production (show 4 decimal places) Equivalent units of production (EUP)- weighted average method (Other Direct Material and Conversion) physical2 % Other DMEUP- Other % EUP Units Costs DM Conversion Conversion Units completed and transferred out Ending work in process - units Total units Cost per equivalent unit of Other Conversion production Costs of beginning work in process from 1b Costs incurred this period from 10 Total costs Costs Costs Equivalent units of production EUP EUP Cost per equivalent unit of production (show 4 decimal places) Total Costs accounted for: Complete the table below to determine the total costs accounted for the Assembly department. You only need to complete the cells highlighted in pale blue. Hint - EUP will be from the tables in 6 for the respective "transferred out" and "ending WIP rows NOT TOTAL EUP Total costs accounted for Cost of units transferred out: EUP Cost per EUP Total cost Forming Costs Packaging Costs Other Direct materials Conversion Total costs transferred out Project 3: Page 6 of 12 Costs of ending work in process EUP Cost per EUP Total cost Forming Costs Packaging Costs Other Direct materials Conversion Total cost of ending work in process Total costs accounted for HW 3.1 QUESTION 21 1. Prepare the Forming department's process cost summary for May using the weighted-average method. $ 278,540 3,002,140 $ 3,280,680 Total costs to account for: Costs of beginning work in process Costs incurred this period Total costs to account for: Total costs accounted for Difference due to rounding costunit Unit reconciliation: Units to account for: Beginning work in process inventory- units Units started this period 3,280,880 3,800 25,200 Total units to account for 29,000 Total units accounted for: 26,200 2,800 Units completed and transferred out Ending work in process units Total units accounted for Equivalent units of prodotto (EUP-weighted average rated 29.000 Units EUP * Metal EUP Convention 26,200 26,200 OO 20,200 2.800 Conveni 100% 30% 100% 100% 2.000 2340 20.000 2.COD 2440 Units completed and transferred Ending work in pro- Total uns Courgeturit of production Cosis of beginning work in process Dosts incurred this period Telaio - Equipacion Cost prevalent unt of production OO Materiale 5 20.000 301,400 Commen $ 257.100 2.500,740 Cools $ 5200 Custs $ 2.250.00 EUR EUS 2440 2000 16 5 $ 230 Total costs accounted for EUP Total cost Cost of units transferred out Dreci C Cooler EUP 16.00 w 25.200 20.00 /1.800 7,511400 Total cost transferred out 2013.00 EUP Cools of Wese Dim Total.com 200 Cooler EUP 18.00 . $ SO 400 Carwin 224 217.20 Total costat ending in preces Toto coured for 267,050 $ 0.00 HW 3.1 QUESTION 22 Required information (The following information applies to the questions displayed below.) Tamar Co. manufactures a single product in two departments. All direct materials are added at the beginning of the Forming process. Conversion costs are added evenly throughout the process. During May, the Forming department started 25,200 units and transferred 26,200 units of product to the Assembly department. Its 3,800 units of beginning work in process consisted of $20,600 of direct materials and $257,940 of conversion costs. It has 2,800 units (100% complete with respect to direct materials and 80% complete with respect to conversion) in process of month-end. During the month, $501400 of direct materials costs and $2,500,740 of conversion costs were charged to the Forming department Prepare the Journal entry dated May 31 to transfer the cost of units to Assembly (Do not round Intermediate calculations. Round ur final answers to the nearest whole dollar) Na Date General Journal Debli Credit 1 May 31 Work in process inventory-Assembly 3,013,000 Work in process inventory-Forming 3,013.000 1) Information for Second Department: The analysis you completed on connect for Tamar Co. relates to their FIRST department-Forming. We will use information from this department to calculate values for you to use in the SECOND department - Assembly later in the project. a) Units: Include the number of units in beginning and ending inventory for the Forming department in the table below - Forming column. (These can be found in the paragraph of given information of Question 21 on HW3.1). Multiply the units by the "factors" provided in the table to calculate the number of units for Assembly's beginning and ending inventory. Beginning # of units Ending # of units Units in WIP-Assembly Forming (connect) Factor (multiply) 3,800 1.20 2,800 0.80 Assembly 4,560 2,240 b) Beginning Inventory Costs for Assembly: The assembly department will have 4 categories of costs for its process costing calculations; Forming Costs (Transferred in from first department), Packaging costs (one category of direct material, Other direct material (a 2nd category of direct material) and Conversion costs (category combining direct labor and overhead). For the cost in the Assembly department's beginning inventory, use the BEGINNING costs for direct material and conversion from the Forming department (connect) and the factors provided below to calculate the "other direct material" and conversion costs in beginning inventory for Assembly department. Add all cost categories together for the "Total Costs". These amounts should be the beginning balance in the T accounts at the top of the project. Assembly Forming Cost Category N/A Direct Material Costs Conversion Costs Total Costs Costs in Beginning WIP-Assembly Forming Costs Factor Assembly Cost (connect) (multiply) Category NA given value Forming NA given value Packaging 20,600 0.40 Other DM 257.940 0.50 Conversion 278,540 $400,000 200,000 8,240 128,970 737,210 c) Costs Added (increases) to Assembly department: The journal entry made in Q21 to transfer costs OUT of the first department - Forning and into the Assembly department are considered "'Forming" category costs for purposes of process costing calculations for the second department- ASSEMBLY. Include the amount from your Q21 journal entry in the Assembly Column for the "Forming Costs" row in the table below. Use the direct material costs ADDED/Incurred to the first department to calculate BOTH the Packaging costs and Other DM costs added/incurred in the second department-Assembly (use the respective "factors". Assembly Forming Cost Category "transferred OUT" Direct Material Costs Direct Material Costs Conversion Costs Costs Added/Incurred in WIP-Assembly Forming Costs Factor Assembly Cost (connect) (multiply) Category N/A Q21 JE Forming 501,400 1.20 Packaging 501,400 0.60 Other DM 2,500,740 1.50 Conversion ITotal Costs Added/Incurred 2914,600 601,680 300,840 3,751,110 17,568,23 3) Percentage complete for 2 Department-Assembly: Since the cost category Forming represents the costs from the 1" department - Formning, all units in beginning, ending, transferred in, and transferred out are 100% complete with respect to Forming costs. Units do not go to Assembly department until they are completed in the Forming department. Direct material costs (Other DM category) are incurred evenly over the production process until each unit is 80% through the Assembly department. At 80%, all the packaging is brought to the production process. Because of its significance and the how it is introduced into production, Tamar Co. treats the Packaging as a separate cost category. The assembly department's beginning inventory units were 90% complete and included $200,000 of packaging costs. The ending inventory for the assembly department was considered 65% complete and therefor, does not include any packaging costs. Conversion costs are incurred evenly over the entire production process. Project 3: Page 4 of 12 This information has been summarized into the table below. Use these percentages in the process costing calculations for the Assembly department. Cost Category Forming Packaging Other Direct Material Conversion Assembly-estimated completion percentages % complete on May 1 % complete on May 31 100% 100% 100% 0% 100% 80% 90% 65% Note: For the calculation for the 2nd department, Assembly, the tables are similar to the tables used in connect for questions 20 and 21. However, they have been broken them up to fit on the pages of the project here. You may want to use the tables from connect as a reference. a) Total Costs to account for: Assembly - Total Costs to account for: Beginning Work-in-Process (S value from 1b) Costs incurred (Total costs from 1c) Total Costs to account for 737,210 7,568,230 8.305,440 b) Unit Reconciliation: Accounting for Physical Units: Complete the unit reconciliation for the assembly department using the information from la. Note The number of units transferred OUT of Forming (connect) and INTO Assembly can be obtained from your work in connect. Assembly - Unit Reconciliation # of units in Beginning Work-in-process (from la) # of Units transferred from Forming Department (from connect) Total units to account for # of Units completed and transferred to finished Goods Inventory (**) # of Units in ending Work-in-Process Total units accounted for 3,800 26,200 30,000 27,760 2,240 29.440 (**) Calculate as Total units - units in ending inventory. Remember Total units to account for" will equal total "accounted for" c) Equivalent units and Cost per equivalent unit of production: Because the 2 department, Assembly, has 4 cost categories, the tables are duplicated such that the first table includes calculations for the cost categories Forming and Packaging and second table includes calculations for the cost categories Other Direct Material" and "Conversion". Make sure you have amounts in all of the pale blue cells. EUP. % Equivalent units of production (EUP)-weighted average method (Forming and Packaging) physical % Forming EUP- Forming Packaging Packaging Units completed and transferred out 26,200 100% 26,200 100% 26,200 Ending work in process - units 2,800 2,800 0% Units Costs 100% Project 3: Page 5 of 12 I Total units Cost per equivalent unit of production Forming from 1b $$ Packaging Costs of beginning work in process Costs incurred this period from 10 Total costs Costs Costs Equivalent units of production EUP EUP Cost per equivalent unit of production (show 4 decimal places) Equivalent units of production (EUP)- weighted average method (Other Direct Material and Conversion) physical2 % Other DMEUP- Other % EUP Units Costs DM Conversion Conversion Units completed and transferred out Ending work in process - units Total units Cost per equivalent unit of Other Conversion production Costs of beginning work in process from 1b Costs incurred this period from 10 Total costs Costs Costs Equivalent units of production EUP EUP Cost per equivalent unit of production (show 4 decimal places) Total Costs accounted for: Complete the table below to determine the total costs accounted for the Assembly department. You only need to complete the cells highlighted in pale blue. Hint - EUP will be from the tables in 6 for the respective "transferred out" and "ending WIP rows NOT TOTAL EUP Total costs accounted for Cost of units transferred out: EUP Cost per EUP Total cost Forming Costs Packaging Costs Other Direct materials Conversion Total costs transferred out Project 3: Page 6 of 12 Costs of ending work in process EUP Cost per EUP Total cost Forming Costs Packaging Costs Other Direct materials Conversion Total cost of ending work in process Total costs accounted for