Seacrest Company uses a process-costing system. The company manufactures a product that is processed in two departments, A and B. As work is completed, it is transferred out. The following summarizes the production activity and costs for November:

Required:
1. Using the FIFO method, prepare the following for Department A:
a. A physical flow schedule.
b. An equivalent unit calculation.
c. Calculation of unit costs. Round to two decimal places.
d. Cost of EWIP and cost of goods transferred out.
e. A cost reconciliation.
2. Prepare journal entries that show the flow of manufacturing costs for Department A. Use a conversion cost control account for conversion costs. Many firms are now combining direct labor and overhead costs into one category. They are not tracking direct labor separately. Offer some reasons for thispractice.

Department A Department B Beginning inventories: Physical units Transferred in Direct materials Conversion costs 8,000 $45,320 $16,800 $10,000 $6,900 Cument production: Units started Units transferred out 25,000 28,000 33,000 Transferred in Direct materials Conversion costs $57,800 $95,220 $37,950 $128,100 Percentage completion: Beginning inventory Ending inventory 50%