Please help me out with these two questions and answer exactly as shown here:

Question 1) Fill in the blanks

Nonuniform Inputs, Weighted Average Carter Inc. had the following production and cost information for its fabrication department during April (with materials added at the beginning of the fabrication process): Production: Units in process, April 1, 50% complete with respect to conversion 10,000 Units completed 65,200 Units in process, April 30, 60% complete 12,000 Costs: Work in process, April 1: Materials $40,980 Conversion costs 15,600 Total $56,580 Current costs: Materials $125,000 Conversion costs 210,000 Total $335,000 Carter uses the weighted average method. Required: 1. Prepare an equivalent units schedule. Carter Inc. Schedule of Equivalent Units (Weighted Average Method] Materials Conversion Units completed 65,200 65,200 Add: Units in ending WIP x Percent complete 12,000 X 100 % % 12,000 12,000 7,200 V Equivalent units of output 77,200 72,400 Feedback Check My Work 2. Calculate the unit cost. Round all intermediate calculations and final answer to the nearest cent. per unit 3. Calculate the cost of units transferred out and the cost of EWIP. In your calculations round unit cost to the nearest cent and your final answers to the nearest dollar. Cost transferred out Cost of ending work in processOther Costs and Cost Reconciliation 1(d) Using the weighted average method, calculate the cost of EWIP and cost of goods transferred out for Department A. Cost of EWIP: $ Points: 0/1 Cost of goods transferred out: $160,720.00 Points: 1/1 1(e) Using the weighted average method, prepare a cost reconciliation for Department A. Refer to the list of Amount Descriptions for the exact wording of fexf items within your schedule. Note: Costs to account for and Costs accounted for will differ due to rounding. Department A-Cost Reconciliation Score: 40/52 Costs to account for: Beginning WIP $16,900.00 Incurred during November 153,020.00 Total costs to account for $169,920.00 Costs accounted for: Goods in ending WIP $160,720.00 Goods transferred out Total costs accounted for I Points: 9.23 / 12Weighted Average Method, Journal Entries Instructions Chart of Accounts Amount Descriptions ! Physical Flow Schedule ! Equivalent Units ! Unit Costs ! Other Costs and Cost Reconciliation Journal Instructions Seacrest Company uses a process costing system. The company manufactures a product that is processed in two departments: A and B. As work is completed, it is transferred out. All inputs are added uniformly in Department A. The following summarizes the production activity and costs for November: Department A Department B Beginning inventories: Physical units 5,000 8,000 Costs: Transferred in $45,320 Direct materials $10,000 Conversion costs $6,900 $16,800 Current production: Units started 25,000 Units transferred out 28,000 33,000 Costs: Transferred in Direct materials $57,800 $37,950 Conversion costs $95,220 $128, 100 Percentage completion: Beginning inventory 40% 50% Ending inventory 80% 50% Required: 1. Using the weighted average method, prepare the following for Department A: (a) a physical flow schedule, (b) an equivalent unit calculation, (c) calculation of unit costs (round to two decimal places), (d) cost of EWIP and cost of goods transferred out, and (e) a cost reconciliation. 2. CONCEPTUAL CONNECTION: Prepare journal entries that show the flow of manufacturing costs for Department A. Use a conversion cost control account for conversion costs. Many firms are now combining direct labor and overhead costs into one category. They are not tracking direct labor separately. Offer some reasons for this practice.Journal Shaded cells have feedback. (X 2. CONCEPTUAL CONNECTION: (a) Prepare journal entries on Nov. 30 that show the flow of manufacturing costs for Department A. Use a conversion cost control account for conversion costs. Refer to the Chart of Accounts for the exact wording of account titles. (Note: Be sure to complete part (b) below the journal) All transactions on this page must be entered (except for post ref(s)) before you will receive Check My Work feedback. PAGE 18 GENERAL JOURNAL Score: 45/76 DATE ACCOUNT POST. REF. DEBIT CREDIT 1 Points: 8 86 / 15 (b) Many firms are now combining direct labor and overhead costs into one category. They are not tracking direct labor separately. Offer some reasons for this practice. Using a conversion cost control account is more common because direct labor / is becoming a _small w percentage of total manufacturing costs. Automation is one cause; JIT is another cause. In manufacturing cells, direct labor w/ also performs many so-called traditional overhead v activities such as maintenance and inspection. Points: 14/4Chart of Accounts CHART OF ACCOUNTS Seacrest Company General Ledger ASSETS REVENUE 110 Cash 410 Sales 120 Accounts Receivable 130 Raw Materials EXPENSES 142 Work in Process-Department A 510 Cost of Goods Sold 143 Work in Process-Department B 515 Conversion Costs-Department A 150 Overhead Control 516 Conversion Costs-Department B 160 Finished Goods 520 Insurance Expense 180 Accumulated Depreciation 530 Wages Expense 540 Supplies Expense LIABILITIES 550 Utilities Expense 210 Accounts Payable 560 Depreciation Expense 220 Wages Payable 590 Miscellaneous Expense 230 Utilities Payable 240 Lease Payable 250 Other Payables EQUITY 310 Common Stock 320 Retained Earnings Amount Descriptions Refer to the list below for the exact wording of an amount description within your schedules. Amount Descriptions Beginning WIP Goods in ending WIP Goods transferred out Incurred during November Total costs Total costs to account for Total costs accounted for