Requirement $2$:

Change all numbers in the data area of your worksheet so it looks like this:

$\backslash$table$[[,$A$,$B C$,$c$],[1,$Chapter $4$: Applying Excel,,$],[2,,,],[3,$Data,,$],[4,$Beginning work in process inventory:,,$],[5,$Units in process,$600,],[6,$Completion with respect to materials,$10\%,\%],[7,$Completion with respect to conversion,$65\%,\%],[8,$Costs in the beginning work in process inventory:,,$],[8,$Materials cost,$ $1,846,],[,$Conversion cost,$ $24,626,],[10,$Units started into production during the period,$18,500,],[11,$Costs added to production during the period:,,$],[12,$Materials cost,$ $555,226,],[13,$Conversion cost,$ $1,160,392,],[14,$Ending work in process inventory:,,$],[15,$Units in process,$400,],[16,$Completion with respect to materials,$30\%,\%$

Requirement $2$:

Change all numbers in the data area of your worksheet so it looks like this:

If your formulas are correct, you should get the correct answers to the following questions.

$($a$)$ What is the equivalent units of production for materials?

$($b$)$ What is the equivalent units of production for conversion?

$($c$)$ What is the cost per equivalent unit for materials?

$($d$)$ What is the cost per equivalent unit for conversion?

$($e$)$ What is the cost of the units transferred out?