Intask corporation uses the fifo method in its process costing system. beginning inventory in the mixing department consisted of 6,800 units that were 75% complete with respect to conversion costs. ending work in process inventory consisted of 5,800 units that were 60% complete with respect to conversion costs. if 13,600 units were transferred to the next processing department during the period, the equivalent units of production for conversion cost would be:

On january 15, the end of the first biweekly pay period of the year, north company’s payroll register showed that its employees earned $32,000 of sales salaries. withholdings from the employees’ salaries include fica social security taxes at the rate of 6.2%, fica medicare taxes at the rate of 1.45%, $3,000 of federal income taxes, $772 of medical insurance deductions, and $260 of union dues. no employee earned > $7,000 in this first period. prepare the journal entry to record north company’s january 15 (employee) payroll expenses and liabilities.