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3. How many units were completed and transferred to finished goods during the period? \f6. What is the cost of beginning work in process inventory plus the cost added during the period for materials? 7. What is the cost of beginning work in process inventory plus the cost added during the period for conversion? 8. What is the cost per equivalent unit for materials? (Round your answer to 2 decimal places.) 9. What is the cost per equivalent unit for conversion? (Round your answer to 2 decimal places.) 10. What is the cost of ending work in process inventory for materials? (Round your intermediate calculations to 2 places.) 11. What is the cost of ending work in process inventory for conversion? (Round your intermediate calculations to 2 places.) 12. What is the cost of materials transferred to finished goods? (Round your intermediate calculations to 2 places.) 13. What is the amount of conversion cost transferred to finished goods? (Round your intermediate calculations to 2 places.) 14. Prepare thejournal entry to record the transfer of costs from Work in Process to Finished Goods. (If no entry is required for a transaction/event, select "No journal entry required\" in the first account field.) View transaction list Journal entry worksheet Record the transfer of costs from Work in Process to Finished Goods. Note: Enter debits before credits. 15-a. What is the total cost to be accounted for? 15-h. What is the total cost accounted for? a. Total cost to be accounted for b. Total cost accounted for 1. Prepare the journal entries to record the raw materials used in production and the direct labor cost incurred. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list View journal entry worksheet No Transaction General Journal Debit Credit 1 1 Work in process-Mixing 140,400 Raw materials inventory 140,400 No journal entry required Work in process-Mixing 89,500 Salaries and wages payable 89,500 No journal entry required\f2. Prepare thejournal entry to record the overhead cost applied to production. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet Record the overhead cost applied to production. Note: Enter debits before credits. ork in processMixing 107,700 - Manufacturing overhead - 107,700