Q1: Calculation Total EUP for conversation cost Company incurs conversion cost from Assembly department. It shows 80% of 5,500 units have completed and 30 of 4,000 units in process. Q2: Posting entries: Materials Used Company uses direct materials costing $16,000 and indirect materials costing $3,200. The $3,200 of indirect materials are transferred from Raw Materials Inventory to Work-in-process through the Manufacturing Overheard account. Date Accounts and Explanation Debit Credit Q3: Posting Entries: Labor Costs Incurred: During the same accounting period, company incurs total labor costs of $180,000, of which $150,000 is direct labor and $15,000 is indirect labor. Date Accounts and Explanation Debit Credit