1 Assume process costing is used. Fill two tables given below. SHOW CALCULATIONS IN THE TABLE (48 points) Direct materials costs Direct laba.costs Manufacturing overhead applied Total manufacturing casts Units in beginning work in process Units transferred to finished goods Units in ordine work in process March $965,460 2,300,260 3,520,640 $6,785,350 6.000 17.500 4.500 April $1,100,210 3.001.940 3,601030 $7,703,280 3,800 22.000 6.100 Beginning work in process was 2096 complete in March and 65% compete in Apni. Ending work in process was so complete in March and 30 complete in April March April Express everything in UNITS Beginning work in 1,330 BIOCESS 4 300 Started and completed 11 500 18.200 Ending work in proces 2.250 1830 Total equivalent 18.550 21 380