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Exercise 1) Aussie Yarn Co. is a U.S. producer of woolen yam made from wool imported from Australia. Raw wool is processed, spun, and finished before being shipped out to knitting and weaving companies: Material is added in the beginning of processing and conversion costs are added evenly throughout processing. Aussie began the month of August with 3,824 units in process that were 100 percent complete as to materials and 55 percent complete as to labor and overhead. They started 22,644 units into production during the month of which 8,800 remained in ending work in process inventory and were 100 percent complete as to materials and 62 percent complete as to conversion costs. The cost data are as follows: Required: Prepare a production cost report for the month of Auguat (use template shown in examples). Exercise 2) At the start of October, Dilbert Pure Extract had work in process inventory consisting of 4,700 units that were 40 percent complete with respect to materials and 80 percent complete with respect to conversion costs. The cost of the units was $45,888 (\$13,900 was labor cost and $33,333 was prime cost). During October, the company started 48,500 units and incurred $800,010 of material cost and $984,245 of labor and overhead. The company completed 37,700 units during the month. The units in ending work in process were 45 percent complete with respect to materials and 85 pereent complete with respect to conversion costs. Required: Prepare a production cost report for the month of August (use femplate shown in examples)