Using the data in the shades area below, complete the following problem including the journal entries using the Step 1 -..- Summarize Flow of Physical Units Step 2 -- Compute Equivalent Units Step 3 W. Compute Equivalent Unit Cost Costs in Beginning WIP Costs in Current Production Costs added during the year. Equivalent Units \begin{tabular}{|l|l|l|l|} \hline Step 4 Costs to be accounted for & Total Equiv. \\ \hline \end{tabular} Step 5 -.- Assign Cost to Units Completed and to Units in Ending Work-in-Process Completed and transferred out. Ending WIP - Materials EU Ending WIP - Conversion EU Ending WIP - Total Total costs accounted for Completed and transferred + Ending WIP Complete the WIP Dept T-Account