Beth Electronics makes DVD players in three processes: assembly, programming, and packaging. Direct materials are added at the beginning of the assembly process. Conversion costs are incurred evenly throughout the process. The Assembly Department had no Work-in-Process Inventory on March 31. In mid-April, Beth Electronics started production on 115,000 DVD players. Of this number, 99,000 DVD players were assembled during April and transferred out to the Programming Department. The April 30 Work-in-Process Inventory in the Assembly Department was 45% of the way through the assembly process. Direct materials costing $ 345,000 were placed in production in Assembly during April, and direct labor of $ 150,000 and manufacturing overhead of $ 62,400 were assigned to that department.
1. Prepare a production cost report for the Assembly Department for April.
2. Prepare a T-account for Work-in-Process Inventory—Assembly to show its activity during April, including the April 30 balance.