the answer should be in this format

19 4) At the beginning of May, the company had no Finished Goods inventory and no WIP in the Forming Department. All units 20 transferred out of the Blending Dept. in May also made it completely through the Forming Dept. in May. The controller would like 21 you to prepare an analysis of the company's ending WIP and FG inventories at May 31. The controller wants to know the following a) How many units are in each Department's WIP? 23b) What is the cost balance for each Department's WIP? 24 c) How many units are in Finished Goods Inventory? 25 d) What is the total cost balance in Finished Goods Inventory? Department Data Production Cost Report: Blending Department Information about units: Units in Beginning WIP Started during month FLOW OF UNITS DM EU 2 3 4 5 Physical Units Conversion EU 25,000 220,000 30,000 Units to account for: Beginning work in process Started in production 25,000 220,000 245,000 Units in Ending WIP Total units to account for 7 Percentage of completion Direct materials Units accounted for: 9 Conversion Completed and transferred out Ending 215,000 30,000 245,000 215,000 30,000 245,000 215,000 24,000 239,000 WIP Costs in Beginning WIP Total units accounted for 11 12 13 DM in beginning WIP Conversion costs in beginning WIP $132,500 78,300 FLOW OF COSTS Total onversion Costs to account for: 210,800.00 132,500.00 $ 15 Cost information for the current month: 16 DM traced to Dept during the month 17 DL traced to Dept during the month 18 MOH allocated to dept during the month $1,153,750 45,000 617,600 Beginning work in process Costs added during month 78,300.00 1,816,350.00 $ 1,153,750.00 662,600.00 $2,027,150.00$ 1,286,250.00$ 740,900.00 Total costs to account for Cost per equivalent unit 8.35 5.25 $ Costs accounted for: $1,795,250.00 1,128,750.00$666,500.00 231,900.00 is 157,500.00 | $ 74,400.00 $2,027,150.001,286,250.00740,900.00 Completed and transferred out Ending WIP Total costs accounted for 1 May Journal Entries- Partial list 3 WIP- Blending 4 5 (to record DL traced to the Blending Dept) 6 7 WIP-Blending 45,000 Wages Payable 45,000 1,153,750 Raw materials inventory 1,153,750 9 (to record DM traced to the Blending Dept) 10 11 WIP- Blending 12 13 (to record MOH allocated to the Blending Dept) 14 15 WIP Forming 16 17 (to record DL traced to the Forming Dept) 18 19 WIP-Forming 20 Raw materials inventory 21 (to record DM traced to the Forming Dept) 617,600 MOH 617,600 750,000 Wages Payable 750,000 45,000 45,000 WIP- Forming 617,600 23 24 25 26 MOH- Forming 617,600 (to record MOH allocated to the Forming Dept) 4) Inventory Analysis WIP- Blending Units Cost IP- Forming Finished Goods