Can you please help me with the bellow question? I am having trouble with a few of the problems.

The I See The Light Company has a related company that produces the figurines. They use process costing in the molding department. The factory overhead is applied at a rate of 50% of direct labor dollars. The material is added at the beginning of the process. The labor and overhead costs are assumed to be added uniformly throughout.

4 PART 4 5 Process Costing - First-In First-Out 6 7 8 General Information 9 17 The I See The Light Company has a related company that produces the figurines. They use process costing 18 in the molding department. The factory overhead is applied at a rate of 50% of direct labor dollars. 19 The material is added at the beginning of the process. The labor and overhead costs are assumed 20 to be added uniformly throughout. 21 29 30 31 32 33 41 Month of January 42 43 Selected information for January is presented below. Note that the applied overhead rate was 44 50% of direct labor costs in the molding department. 45 53 54 Molding Department 55 56 Goods in-process as of January 1 were 3,600 figurines at a cost of $64,080.00. Of this amount, $57,600.00 was from 57 raw materials added, $4,320.00 for labor and $2,160.00 for overhead. These 3,600 figurines were assumed to be 65 60.00% complete as to labor and overhead. 66 67 During January, 23,000 units were started, $370,990.00 of materials and $47,980.00 of labor costs were incurred. 68 69 The 4,500 figurines that were in-process at the end of January were assumed to be 90.00% complete to 77 labor and overhead. 78 79 All figurines in January passed inspection January MOLDING Physical Flow of Units Work-in-Process - Beginning Units Started this Period Units to Account for 3,600 units {12.01} 23,000 units 26,600 units {12.02) Total transferred out Work-in-Process - Ending Total Accounted for 22,100 units {12.03} 4,500 units {12.04 26,600 units! (12.05) Total transferred out work in process Ending 22100 4500 Equivalent Units Material (Round to three places, ##.###.###) | 26,600.00 units {12.06} Transferred out Work in proceess x10% 22100 450 Equivalent Units Conversion (Round to three places, ##.###.###) 24,750.00 units {12.07} Material Conversion 57600 6480 Total cost in the Beginning Inventory (Round to two places, ##.###.##) $ 64,080.00 {12.08) Cost of beg WIP Cost incurred 2160 370990 57600 370990 Total cost of Material this period (Round to two places, ##.###.##) $ 428,590.00 {12.09} Cost of Beg WIP Cost incurred during jan 6480 71970 57600 370990 428,590.00 {12.09} 6480 71970 $ 78,450.00 {12.10} 451,600.00 {12.11) 14.0200000 {12.12) 88 97 Cost of beg WIP 2160 98 Cost incurred 370990 99 100 101 110 Total cost of Material this period (Round to two places, ##.###.##) 111 112 Cost of Beg WIP 113 Cost incurred during jan 114 123 Total cost of Conversion this period (Round to two places, ##.###.##) 124 125 Total Cost of Material 126 Total cost of Converison 127 128 Total cost to account for (Round to two places, ##.###.##) 129 130 131 132 Cost per equivalent unit of Material this period (Round to seven places, ##.# 133 134 135 136 137 Cost per equivalent unit of Conversion this period (Round to seven places, ##. 138 139 140 141 142 143 144 Cost of the units transferred, material and convesion (Round to two places, $###.###.##) 145 146 Material 63090 147 Conversion 148 149 150 151 152 Cost of the ending inventory, material and convesion (Round to two places, $######.##) 153 154 155 Total Cost accounted for (Round to two places, $######.#) 156 157 158 3.0000000 {12.13) $ 76,590.00 {12.14) $ 75,240.00 {12.15) $ 151,830.00 {12.16)