using the data above how do I solve for question 2 (last two pictures) and make T accounts with them?

the first two pictures are homework 3.1 question 21 and the 3rd picture is homework 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 at month-end. During the month, $501,400 of direct materials costs and $2,500,740 of conversion costs were charged to the Forming department 1. Prepare the Forming department's process cost summary for May using the weighted average method. $ 278,540 3,002,140 $ 3.280.680 3,280,680 0 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 Total units to account for Total units accounted for 3 3,800 25,200 29,000 Units completed and transferred out 26,200 OO 2,800 Ending work in process units Total units accounted for 29,000 Equivalent units of production (EUP). welghted average method Units % Materials EUP Materials EUP Conversion Conversion > 26,200 100% Units completed and transferred out Ending work in process - units 26,200 26,200 2,800 100% 100% 80% 2,800 2,240 Total units 29,000 29,000 28.440 led Materials Conversion $ 257,940 20,600 501,400 >> O 2,500,740 Cost per equivalent unit of production Costs of beginning work in process Costs incurred this period Total costs - Equivalent units of production Cost per equivalent unit of production Total costs accounted for: Costs IS 522,000 Costs $ 2.758,680 + EUP 29,000 EUP 28.440 $ 18.00 $ 97.00 Cost of units transferred out: Cost per EUP Total cost EUP 26,200 $ 18.00 $ 471,600 Direct materials Conversion 26,200 $ 97.00 2,541,400 Total costs transferred out $ 3,013,000 Costs of ending work in process EUP Total cost Cost per EUP 2.800$ 18.00 Direct materials $ 50.400 Conversion 2.240$ 97.00 217280 Total cost of ending work in process 267,680 Total costs accounted for $ 3,280,680 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 at month-end. During the month, $501,400 of direct materials costs and $2,500,740 of conversion costs were charged to the Forming department 2. Prepare the journal entry dated May 31 to transfer the cost of units to Assembly. (Do not round intermediate calculations. Round your final answers to the nearest whole dollar.) No Date General Journal Debit Credit May 31 Work in process inventory-Assembly Work in process inventory-Forming 3,013,000 3,013,000 Overview: The connect question addresses the calculations to determine the amount of costs to be transferred from the first of two production departments into the second department. The first production department includes only two cost categories. Costs for the second of two production departments are calculated based on relationships to the first department costs. Once the cost inputs for the second production department are determined, the calculation of costs to be transferred to finished goods inventory. The project summarizes the accounting for these transactions with Journal entries and T account postings. Accounting is included for the sale of this inventory and analyzed using various financial statement analysis ratios. The potential impact to the financial statements is explored regarding utilization of incorrect percentage of completion estimates in the calculation. Use the provided information and your work from Questions 21 and 22 from HW3.1 for Tamar Corto complete the requirements for the project. Remember that Tamar Co. manufactures a product in two departments, Forming and Assembly. The company uses TWO Work-in-Process inventory accounts to track costs for each department. Once the product is completed in the Forming department, costs are transferred out of WIP-Forming and into WIP-Assembly Use these Inventory T-accounts for Tamar Co. for May as directed in the requirements below. Note - These T accounts will not be complete until you reach requirement Sc of the project. WIP-Assembly 1,015,750 Bal WIP-Forming Bal 1,015,750 WIP Assembly Raw Material 501,400 Wages Control Factory Overhead Raw Material Inventory Bal 5/ 1420,000 Finished Goods Inventory Bal 5/ 10- Bal 5/31 350,000 Bal 5/31 -0. 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 colurn. (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. OR Units in WIP-Assembly Forming (connect) Factor (multiply) 3,800 1.20 2,800 0.80 Beginning # of units Ending # of units 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 24 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 NA NA 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 Total Costs Added/Incurred 2914,600 601,680 300,840 3.751,110 17,568,230 2) Accounting for added costs (journal entries and T accounts): Using the information on connect and above complete the following: a) Include May's beginning account balance for WIP-Forming and WIP-Assembly (totals from table in lb) in the T accounts at the top of the project. b) Raw material requests are made for direct material to the Forming Department, "other direct material" and "Packaging" for the Assembly Department. Write the journal entry to record the raw material requested and charged (added incurred) to BOTH the departments during May. Note - This can be written as one compound journal entry or as three separate journal entries (oe for each cost category). c) Assume the conversion costs (use amounts from lc) consists of 45% direct labor and the remainder is factory overhead. There is no indirect labor for Tamar Co. Write the journal entry to record the wages charged (added incurred) to BOTH departments in May. d) Write the journal entry to record the overhead applied to BOTH departments for May. (55% of conversion costs) 1 e) Post ALL the journal entries from above to the T-accounts at the top of the project. f) Post the journal entry to record the costs for the items completed and transferred out of Forning Department and moved added to Assembly Department. This JE should be from Question 22 of HW3.1. on CONNECT. g) Determine the ending balance for WIP-Forming. The ending balance should equal the dollar value in the row "total cost of ending work in process" as calculated in Question 21. Check that it does. h) Notice that the Raw Material Inventory account has a beginning and ending balance provided; $420,000 and $350,000, respectively. Calculate the amount of raw material that would have been purchased to increase the account. Write the journal entry assuming these purchases were made on account 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 at month-end. During the month, $501,400 of direct materials costs and $2,500,740 of conversion costs were charged to the Forming department 1. Prepare the Forming department's process cost summary for May using the weighted average method. $ 278,540 3,002,140 $ 3.280.680 3,280,680 0 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 Total units to account for Total units accounted for 3 3,800 25,200 29,000 Units completed and transferred out 26,200 OO 2,800 Ending work in process units Total units accounted for 29,000 Equivalent units of production (EUP). welghted average method Units % Materials EUP Materials EUP Conversion Conversion > 26,200 100% Units completed and transferred out Ending work in process - units 26,200 26,200 2,800 100% 100% 80% 2,800 2,240 Total units 29,000 29,000 28.440 led Materials Conversion $ 257,940 20,600 501,400 >> O 2,500,740 Cost per equivalent unit of production Costs of beginning work in process Costs incurred this period Total costs - Equivalent units of production Cost per equivalent unit of production Total costs accounted for: Costs IS 522,000 Costs $ 2.758,680 + EUP 29,000 EUP 28.440 $ 18.00 $ 97.00 Cost of units transferred out: Cost per EUP Total cost EUP 26,200 $ 18.00 $ 471,600 Direct materials Conversion 26,200 $ 97.00 2,541,400 Total costs transferred out $ 3,013,000 Costs of ending work in process EUP Total cost Cost per EUP 2.800$ 18.00 Direct materials $ 50.400 Conversion 2.240$ 97.00 217280 Total cost of ending work in process 267,680 Total costs accounted for $ 3,280,680 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 at month-end. During the month, $501,400 of direct materials costs and $2,500,740 of conversion costs were charged to the Forming department 2. Prepare the journal entry dated May 31 to transfer the cost of units to Assembly. (Do not round intermediate calculations. Round your final answers to the nearest whole dollar.) No Date General Journal Debit Credit May 31 Work in process inventory-Assembly Work in process inventory-Forming 3,013,000 3,013,000 Overview: The connect question addresses the calculations to determine the amount of costs to be transferred from the first of two production departments into the second department. The first production department includes only two cost categories. Costs for the second of two production departments are calculated based on relationships to the first department costs. Once the cost inputs for the second production department are determined, the calculation of costs to be transferred to finished goods inventory. The project summarizes the accounting for these transactions with Journal entries and T account postings. Accounting is included for the sale of this inventory and analyzed using various financial statement analysis ratios. The potential impact to the financial statements is explored regarding utilization of incorrect percentage of completion estimates in the calculation. Use the provided information and your work from Questions 21 and 22 from HW3.1 for Tamar Corto complete the requirements for the project. Remember that Tamar Co. manufactures a product in two departments, Forming and Assembly. The company uses TWO Work-in-Process inventory accounts to track costs for each department. Once the product is completed in the Forming department, costs are transferred out of WIP-Forming and into WIP-Assembly Use these Inventory T-accounts for Tamar Co. for May as directed in the requirements below. Note - These T accounts will not be complete until you reach requirement Sc of the project. WIP-Assembly 1,015,750 Bal WIP-Forming Bal 1,015,750 WIP Assembly Raw Material 501,400 Wages Control Factory Overhead Raw Material Inventory Bal 5/ 1420,000 Finished Goods Inventory Bal 5/ 10- Bal 5/31 350,000 Bal 5/31 -0. 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 colurn. (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. OR Units in WIP-Assembly Forming (connect) Factor (multiply) 3,800 1.20 2,800 0.80 Beginning # of units Ending # of units 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 24 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 NA NA 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 Total Costs Added/Incurred 2914,600 601,680 300,840 3.751,110 17,568,230 2) Accounting for added costs (journal entries and T accounts): Using the information on connect and above complete the following: a) Include May's beginning account balance for WIP-Forming and WIP-Assembly (totals from table in lb) in the T accounts at the top of the project. b) Raw material requests are made for direct material to the Forming Department, "other direct material" and "Packaging" for the Assembly Department. Write the journal entry to record the raw material requested and charged (added incurred) to BOTH the departments during May. Note - This can be written as one compound journal entry or as three separate journal entries (oe for each cost category). c) Assume the conversion costs (use amounts from lc) consists of 45% direct labor and the remainder is factory overhead. There is no indirect labor for Tamar Co. Write the journal entry to record the wages charged (added incurred) to BOTH departments in May. d) Write the journal entry to record the overhead applied to BOTH departments for May. (55% of conversion costs) 1 e) Post ALL the journal entries from above to the T-accounts at the top of the project. f) Post the journal entry to record the costs for the items completed and transferred out of Forning Department and moved added to Assembly Department. This JE should be from Question 22 of HW3.1. on CONNECT. g) Determine the ending balance for WIP-Forming. The ending balance should equal the dollar value in the row "total cost of ending work in process" as calculated in Question 21. Check that it does. h) Notice that the Raw Material Inventory account has a beginning and ending balance provided; $420,000 and $350,000, respectively. Calculate the amount of raw material that would have been purchased to increase the account. Write the journal entry assuming these purchases were made on account