Allgood, Inc., an automotive exhaust system manufacturer, has two departments in muffler production, the fabrication and the assembly departments. All materials for the fabrication department were added at the beginning of the process. Data recorded for January follow:

 

							Units	% Complete	DM	Conversion	Transfer-In
Fabrication Department
	WIP inventory, January 1						6,000	20%	$15,000	$20,000
	Transferred to assembly deparment in January						50,000
	WIP inventory, January 31						4,000	40%
	Stage of completion, beg WIP, wrt materials							100%
	Stage of completion, ending WIP inv, wrt materials							100%
Assembly department
	WIP inventory, January 1						10,000	40%		$200,000	$92,000
	Completed and transferred out in January						55,000
	WIP inventory, January 31						5,000	40%
Costs incurred in January
	Fabrication department								$117,500	$310,850
	Assembly department									$723,400

Assembly department: stage of completion of any WIP inventories with respect to Transferred-in costs = 100%

Required

Calculate the following using the weighted-average method:

1. Equivalent units of direct materials and conversion in the fabrication department.

2. Unit costs of direct materials and conversion in the fabrication department.

3. Cost of goods transferred to the assembly department from the fabrication department in the month of January.

4. Cost of the work-in-process ending inventory in the fabrication department.

5. Equivalent units of transferred-in and conversion in the assembly department.

6. Unit costs of transferred-in and conversion in the assembly department.

7. Cost of goods transferred to finished goods from the assembly department in January.

8. Cost of the work-in-process ending inventory in the assemblydepartment.