please help me to solve last question{12.10}

- fx A1 A 4 B C D E F G H I J K L M 10 The I See The Light Company has a related company that produces the figurines. They use process costing 11 in the molding department. The factory overhead is applied at a rate of 50% of direct labor dollars. 12 The material is added at the beginning of the process. The labor and overhead costs are assumed 13 to be added uniformly throughout. 33 Month of January 85 Selected information for January is presented below. Note that the applied overhead rate was 36 50% of direct labor costs in the molding department. 16 Molding Department 18 Goods in-process as of January 1 were 3,300 figurines at a cost of $37,521.00. Of this amount, $5,346.00 was from 19 raw materials added, $21,450.00 for labor and $10,725.00 for overhead. These 3,300 figurines were assumed to be 57 50.00% complete as to labor and overhead. 59 During January, 22,000 units were started, $34,628.00 of materials and $57,420.00 of labor costs were incurred The 3,500 figurines that were in-process at the end of January were assumed to be 60.00% complete to 59 labor and overhead. "1 All figurines in January passed inspection. C D E F | 13 January 15 16 MOLDING 17 26 Physical Flow of Units 27 28 Work-in-Process - Beginning 29 Units Started this Period 30 Units to Account for 3,300 units 22,000 units 25,300 units 40 41 Total transferred out Work-in-Process - Ending Total Accounted for 21,800 units 3.500 units 25,300 units 12.01) {12.02 42 43 52 21800 3500 54 Equivalent Units Material (Round to two places, ##,####.### 25,300.00 {12.03) 21800 21001 Equivalent Units Conversion (Round to two places, ### ###.### 23,900.00 {12.04) Total cost of Material (Round to two places, ##.###.#) $ 39,974.00 (12.05} 69 78 79 80 81 82 Total cost of Conversion (Round to two places, ##### Total cost to account for (Round to two places, ##.###.##) $ $ 118,305.00 158,279.00 12.06) {12.07} 91 92 93 Cost per equivalent unit of Material (Round to two places, ###.##) $ 1.58 {12.08) 94 95 104 Cost per equivalent unit of Conversion (Round to two places, ##.##) {12.09 105 707 3500 2100 1.58 4.95 5530 10395 108 1400 159251 118 119 Cost of the ending inventory, material and convesion (Round to two places, $#**#.###.## 120 {12.10) 15,925.00