Answer A-C using info

Equivalent units of production (EUP)- weighted average method (Forming and Packaging cost categories)
	Units	% Forming Costs	EUP- Forming	% Packaging	EUP- Packaging
Units completed and transferred out	22,700	100%	22,700	100%	22,700
Ending work in process - units	1,960	65%	1,274	65%	1,274
Total units	24,660		23,974		23,974
Cost per equivalent unit of production			Forming		Packaging
Costs of beginning work in process			400,000		200,000
Costs incurred this period			2,497,000		579,720
Total costs		Costs	2,897,000	Costs	779,720
Equivalent units of production		EUP	23,974	EUP	23,974
Cost per equivalent unit of production (show 4 decimal places)			120.8392		32.5236

ASSEMBLY DEPARTMENT
Equivalent units of production (EUP)- weighted average method (Other Direct Material and Conversion costs)
	Units	% Other DM Costs	EUP- Other DM	% Conversion	EUP- Conversion
Units completed and transferred out	22,700	100%	22,700	100%	22,700
Ending work in process - units	1,960	65%	1,274	65%	1,274
Total units	24,660		23,974		23,974
Cost per equivalent unit of production			Forming		Packaging
Costs of beginning work in process			27,860		339,660
Costs incurred this period			144,930		996,480
Total costs		Costs	172,790	Costs	1,336,140
Equivalent units of production		EUP	23,974	EUP	23,974
Cost per equivalent unit of production (show 4 decimal places)			7.2074		55.7329

ASSEMBLY DEPARTMENT
Total costs accounted for:
Cost of units transferred out:	EUP	Cost per EUP	Total cost
Forming Costs	22,700	120.8392	2,743,049
Packaging Costs	22,700	32.5236	738,285
Other Direct materials	22,700	7.2074	163,607
Conversion	22,700	55.7329	1,265,136
Total costs transferred out				4,910,077
Costs of ending work in process	EUP	Cost per EUP	Total cost
Forming Costs	1,274	120.8392	153,949
Packaging Costs	1,274	32.5236	41,435
Other Direct materials	1,274	7.2074	9,182
Conversion	1,274	55.7329	71,003
Total cost of ending work in process				275,569
Total costs accounted for				5,185,646

1. 1. Assume the Finished Goods Inventory was zero units at the beginning of May and zero at the end of May. How many units did they sell during May?
2. 2. If Tamar Co., Ltd. sold each unit for $300 each, what would their sales revenue be? ____________Write the journal entry to record the sales revenue for May.
   3. How much is their expense (COGS)? _____________ Write the journal entry to record the COGS for May. Post this entry to the Finished Goods account