Beth Electronics makes CD 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 CD players. Of this number, 99,000 CD 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.
Requirements
1. Compute the number of equivalent units and the cost per equivalent unit in the Assembly Department for April.
2. Assign total costs in the Assembly Department to (a) units completed and transferred to Programming during April and (b) units still in process at April 30.
3. Prepare a T-account for Work in process inventory—Assembly to show its activity during April, including the April 30 balance.