Bacon Manufacturing Company Has Two Departments,Assembly and Finishing Required:
1)Compute the Equivalent Whole Units for the Finishing Department

Bacon Manufacturing Company has two departments,Assembly and Finishing.Consider the following data for the Finishing Department for April 2014: $\begin{array}{l|c|c|c|c|c|c|}\hline&& \underline {\text { Transferted-} }& \underline {\text {Direct} }& \underline {\text { Direct} }\\& \underline {\text {Units }}& \underline {\text {in}}& \underline {\text {Material }}& \underline {\text {Labor }}& \underline {\text {Overhead }}& \underline { \text {Total} }\\\hline \text { Beginuing work in process } & &&&&&\$ \quad 35,000\\\hline \text { Started during the month } & \\\hline \text { Completed during the month } & 18,000 \\\hline \text { Ending work in process } & 12,000\\\hline \text { Costs added during month } & & \$ 300,000 & \$ 100,000 & \$60,000 & \$ 40,000 & \$ 500,000\\\hline \text { Cost per equivabent unit } &&&&&&\$ \quad 20.00\\\hline\end{array}$ Required:
1)Compute the equivalent whole units for the Finishing Department.
2)Compute the number of equivalent whole units for the department's ending inventory.
3)At what state of completion (percentage)are the units in the department's ending inventory? (State your answer in a percentage and round it Round your answer to one decimal place. )(i.e.24.6%).
4)Compute the amount of cost that should be transferred out.
5)Compute the cost that should be assigned to the department's ending inventory.