Amy 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 October 31. In mid-November, Amy Electronics started production on 125,000 DVD players. Of this number, 95,800 DVD players were assembled during November and transferred out to the Programming Department. The November 30 Work- in- Process Inventory in the Assembly Department was 25% of the way through the assembly process. Direct materials costing $ 437,500 were placed in production in Assembly during November, and direct labor of $ 200,800 and Manufacturing overhead of $ 134,275 were assigned to that department.

Requirements

1. Prepare a production cost report for the Assembly Department for November.

2. Prepare a T-account for Work-in-Process Inventory—Assembly to show its activity during November, including the November 30 balance.