Use below information for Questions $1$ to $4$: The smelting department of Company $x$ has following production and cost data for September:

Production: Beginning WIP $200$ units that are $100\%$ complete as to materials and $83\%$ complete as to conversion costs; units started into production $1,000$ units; units transferred out to next department $940$ units; ending WIP are $100\%$ complete as to materials and $46\%$ complete as to conversion costs.

Manufacturing costs: Beginning WIP TL$8,600$ materials, TL$9,280$ labor and TL$2,600$ MOH costs. In current period, TL$50,400$ worth of materials, TL$25,800$ worth of labor and TL$33,000$ worth of MOH costs are incurred.

Q$-1)$ Compute the material cost portion of the ending inventory if the company uses WA method to compute equivalent units.

Q$-2)$ Compute the conversion cost portion of the ending inventory if the company uses FIFO method to compute equivalent units.

Q$-3)$ Compute the material cost portion of the transferred out inventory if the company uses FIFO method to compute equivalent units.

Q$-4)$ Compute the conversion cost portion of the transferred out inventory if the company uses WA method to compute equivalent units.

Use below information for Questions $5$ to $6$:

Luxury Furniture designs and builds factory$-$made, premium, wood armoires for homes. All are of white oak. Its budgeted MOH costs for the year $2017$ are as follows.

$\backslash$table$[[$Overhead Cost Pools,Amont $(8)],[$Purchasing$,44,000],[$Handling materials,$50,000],[$Production $($cutting$,$ milling, finishing$),138,000],[$Setting up machines,$85,000],[$Inspecting$,60,000],[$Inventory control $($raw materials and finished goods$),83,000],[$Utilities$,100,000]]$

For the last $4$ years, Luxury Furniture has been charging overhead to products on the basis of materials cost. For the year $2017,$ materials cost of $$540,000$ were budgeted. Jim Brigham, owner$-$manager of Luxury Furniture, recently directed his accountant, Bob Borke, to implement the ABC system that he has repeatedly proposed. At Jim Brigham's request, Bob and the production foreman identify the following cost drivers and their usage for the previously budgeted MOH cost pools.

$\backslash$table$[[$Overhead Cost Pools,Activity Cost Drivers,Expected Use of Cost Drivers$],[$Purchasing$,$Number of orders,$500],[$Handling materials,Number of moves,$5,400],[$Production $($cutting$,$ milling, finishing$),$Direct labor hours,$65,000],[$Setting up machines,Number of setups,$1,800],[$Inspecting$,$Number of inspections,$4,600],[$Inventory control $($raw materials and finished goods$),$Number of components,$40,000],[$Utilities$,$Square feet occupied,$53,000]]$

Debbie Steiner, sales manager, has received an order for $18$ luxury armoires from Thom's Interior Design. At Debbie's request, Bob prepares cost estimates for producing $18$ armoires so Debbie can submit a contract price per armoire to Thom's. He accumulates the following data for the production of $18$ armoires.