The Maryland Table Company produces dining tables in a three-stage process: Sawing, Assembly, and Staining. Costs incurred in the Sawing Department during September are summarized as follows: B (Click the icon to view the costs.) Direct materials (lumber) are added at the beginning of the sawing process, while conversion costs are incurred evenly throughout the process. September activity in the Sawing Department included sawing of 12,000 meters of lumber, which were transferred to the Assembly Department. Also, work began on 3,000 meters of lumber, which on September 30 were 70% of the way through the sawing process. Read the requirements. 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. Maryland Table Company Sawing Department Flow of Physical Units and Computation of Equivalent Units Month Ended September 30 Flow of Equivalent Units Physical Direct Conversion Flow of Production Units Materials Costs Units accounted for: 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).) Maryland Table Company Sawing Department Cost per Equivalent Unit Month Ended September 30 Direct Conversion Materials Costs Total Cost per equivalent unit Requirement 3. Show that the sum of (a) cost of goods transferred out of the Sawing Department and (b) ending "Work in Process InventorySawing" 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 Direct Conversion Materials Costs Total a. Completed and transferred out: b. Ending work in process: 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.) Journal Entry Date 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 Work in Process Inventory-Sawing September 1 balance 0 Direct materials 1,830,000 Direct labor 144,900 Manufacturing overhead 165,300