Review the process costing worksheet below, then scroll down and click within the boxed areas of the two journal entries. Pick lists will launch. Click on the pick list icon to reveal a drop$-$down menu of choices. Select the correct choices to complete the journal entries. Correct selections will turn the boxed areas green.

UNIT RECONCILIATION:

Quantity Schedule

Beginning Work in Process $200,000$

Started into Production $400,000$

Total Units into Production $600,000$

Equivalent Units Calculations:

Conversion

Direct Materials

Direct Labor

Factory Overhead

Transferred to Department B $500,000500,000500,000500,000$

Ending Work in Process $100,00080,00050,00050,000$

Total Units Reconciled $600,000580,000550,000550,000$

Cost Per Equivalent Unit:

Conversion

Total Cost

Direct Materials

Direct Labor

Factory Overhead

Beginning Work in Process $748,000375,000300,00073,000$

Started into Production $1,600,000785,000690,000125,000$

Total Cost $2,348,0001,160,000990,000198,000$

Equivalent Units $-$: $580,000-$: $550,000-$: $550,000$

Cost Per Equivalent Unit: $21\mathrm{.}80\mathrm{.}36$

Cost Per Equivalent Unit:

Equivalent Units $($from above$)$:

Conversion

Total Cost

Direct Materials

Direct Labor

Factory Overhead

Transferred to Department B $2,080,000500,000500,000500,000$

Ending Work in Process

Incurred $($Material @ $$2\mathrm{.}00)160,00080,000$

Incurred $($Conversion @ $$2\mathrm{.}16)108,00050,00050,000$

Total Ending Work in Process $268,000$

Total Cost Allocation $2,348,000$

Work in Process Inventory $-$ Dept. A $?$

Raw Materials Inventory $?$

Salaries Payable $?$

Factory Overhead $?$

To record material, labor, and overhead for Department A

Work in Process Inventory $-$ Dept. B $?$

Work in Process Inventory $-$ Dept. A $?$

To record transfer of units from Department A to BUnidentifiedUnidentified