11. Mershon, Inc. uses a process cost accounting system. It has the following Mixing department data for the month of September: Work in Process Inventory-Mix, Beginning $14,000 Work in Process Inventory-Mix, Ending ?????? Direct Materials costs incurred $ 4,000 Direct Labor costs incurred $ 8.000 Factory Overhead cost applied $ 8,000 Cost of Product transferred to the next $15,000 department: Molding Equivalent units for Conversion Costs 250 units a) Calculate the ending balance in the Work in Process Inventory-Mix account. b) Calculate the Mixing department's conversion cost per equivalent unit in September. 12. Michael Mfg.Co. provided the following data from its cost accounting records for September 2020. Estimated activity 55,000 machine hours Actual activity 54,300 machine hours Estimated factory overhead cost $649,000 Actual factory overhead cost $642,000 a) Prepare the Journal Entry to apply Michael's factory overhead cost to production for September 2020. b) Calculate Michael's under or over-applied factory overhead cost for September 2020. 13. J.K. Simmons, Inc. applies factory overhead (FO) cost to production at a predetemined FO rate of 55% based on direct labor cost. Job No. 250, the only job still in process at the end of September, has factory overhead cost of $10,400. The balance in Work in Process Inventory at the end of September was $49,000. a) Calculate the Direct Materials cost in Job No. 250 (round to nearest $1). b) Job No. 250 completes on October 2 with finished total cost of $62,000. Prepare the Journal Entry to record the completion of Job No. 250