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e. A cost reconciliation. When necessary, round equivalent cost per ounding error. Beginning inventories: Physical units Costs: Transferred in Direct materials Conversion costs Current production: Units started Units transferred out Costs: Transferred in Direct materials Conversion costs Percentage of completion: Beginning inventory Ending inventory 10,000 8,000 - $45,300 $22,000 $13,800$16,900 25,000 30,000 35,000 ? b. An equivalent units calculation c. Calculation of unit costs. If required, round your interme computations. $ per unit d. Compute the following. For interim computations, carry Cost of ending work in process: $ Cost of goods transferred out: \$ 1. Using the FIFO method, prepare the following for the Molding Department: 2. Prepare journal entries that show the flow of manufacturing costs for the Molding Department. (o) Materials are added at the beginning of the process, (b) convervon recorded, and (c) units are transferred to the Assembly Department. (a) (b) (c) FIFo Method, Two-Department Analyis direct materials are added at the beginning of the process; in the Assembly Departmerd, addicional direct materiais are added at the end of the process. th both departimeets, e. A cost reconciliation. Costs to account for: Beginning work in process Costs incurred Total costs to account for Costs accounted for: Transferred out Ending work in process Total costs accounted for 3. Repeat Requirements 1 and 2 for the Assembly Department. b. An equivalent units calculation c. Calculation of unit costs. Round your answer to the nearest cent. per unit d. Cost of ending work in process and cost of goods transferred out. Cost of ending work in process: $ x Cost of goods transferred out: \$ e. A cost reconciliation. Prepare journal entries that show the flow of manufocturing costs for the Assembly Department. (a) Materials are added at the end of the process, (b) conversion recorded, and (c) the units are transferred to finished Goods. (a) x (b) x x (c) x x