need help answering the highlighted sections, thank you!!

4 Zero Beginning Inventory: Started 3,000 Barrels of Beer; 500 Barrels of Beer in Ending Inventory Ending Inventory is 100% DM and 80% Conversion Complete Direct Materials $3,000.00 Direct Labor $3,000.00 Formula Factory Overhead $2,800.00 Units in Beginning Inventory Step 1 Units Physical Units Plus: Units Started Units to Account For Equals Begin Work in Process Inven 0 Units Completed Started into Production Plus: Units in Ending Inventory TOTAL UNITS Step 2 Direct Materials Direct Labor + Factory Overhead Equivalent Units Equivalent Units 13 Physical Units 1 Units Accounted For Completed & Transferred Ending Work in Process TOTAL UNITS 15 16 Job Cost Process Cost ABC Break Even KFC Break Even Budget Variance - Equivalent Units 13 Step 3 Conversion Costs Total Cost + 10 Units Accounted For Physical Units Equivalent Units Completed & Transferred Ending Work in Process TOTAL UNITS Costs Direct Materials Cost of Beginning Inventory Current Period Costs TOTAL COSTS Divide by the Equivalent Units Cost Per Equivalent Unit Direct Materials Costs Accounted For Units Completed & Transferred E.U X's Cost per E.U $ Ending Inventory E.U X's Cost per E.U $ Step 4 Conversion Costs Total Cost . $ $ $ an $ Credit - Journal Entry Debit $ Finished Goods Job Cost Process Cost ABC Costing Break Even KFC Break Even - Budget Variance C Divide by the Equivalent Units Cost Per Equivalent Unit Step 4 Conversion Costs Total Cost Direct Materials Costs Accounted For Units Completed & Transferred E.U X's Cost per E.U $ Ending Inventory E.U X's Cost per E.U $ $ $ $ $ $ 2 Debit Credit Finished Goods * Journal * Entry to Transfer to Finished Goods WIP $ 35 32 21