Requirement 3. Show that the sum of (a) cost of goods transferred out of the Sawing Department and (b) ending "Work in Process Inventory-Sawing" equals the total cost accumulated in the department during September. Start by completing the assignment of the costs. (Enter quantities first, then the cost per equivalent unit amounts in the same order as calculated in the preceding step.) Assembly Department Month Ended September 30 Assigning Costs a. Completed and transferred out: b. Ending work in process: Direct Materials Conversion Costs Total Total costs accounted for Complete the following table to calculate the total cost accumulated in the Sawing Department during September. Total costs Requirement 4. Journalize all transactions affecting the company's sawing process during September, including those already posted. Assume the wages are unpaid. Begin by journalizing the direct materials, direct labor, and manufacturing overhead to the Sawing Department. (Record debits first, then credits. Exclude explanations from any journal entries.) Date Journal Entry Accounts Debit Credit Journalize the entry for the cost of the meters of lumber completed and transferred out to the Assembly Department. Journal Entry Date Accounts Debit Credit Requirement 1. Fill in the time line for the Sawing Department. Start Complete Complete Requirement 2. Use the time line to help you compute the number of equivalent units and the cost per equivalent unit in the Sawing Department for September. Great Eastern Table Company Sawing Department Flow of Physical Units and Computation of Equivalent Units Month Ended September 30 Flow of Production Units accounted for: Flow of Equivalent Units Physical Units Direct Materials Conversion Costs Total equivalent units Compute the cost per equivalent unit. (For entries with a $0 balance, make sure to enter "0" in the appropriate cell(s).) Great Eastern Table Company Sawing Department Cost per Equivalent Unit Month Ended September 30 Cost per equivalent unit Direct Conversion Materials Costs Total