Adepartment adds raw materials to a process at the beginning of the process and incursconversion costs uniformly throughout the process. for the month of january, there wereno units in the beginning work in process inventory; 60,000 units were started intoproduction in january; and there were 15,000 units that were 40% complete in theending work in process inventory at the end of january. what were the equivalent unitsof production for materials for the month of january?

Mesa company produces wooden rocking chairs. the company has two production departments, cutting and assembly. the wood is cut and sanded in cutting and then transferred to assembly to be assembled and painted. from assembly, the chairs are transferred to finished goods inventory and then are sold.mesa has compiled the following information for the month of february: cutting department assemblydepartmentdirect materials $ 73,000 $ 13,000direct labor 73,000 108,000applied manufacturing overhead 159,000 171,000cost of goods completed and transferred out 233,000 255,000required: 1, 2, 3, & 4. prepare journal entries for the transactions in the cutting and assembly departments of mesa company. (if no entry is required for a transaction/event, select "no journal entry required" in the first account field.)