Hamstein uses four departments to produce plastic handles for screwdrivers: Mixing, Molding, Drying, and Assembly. Hamstein's Drying Department requires no direct materials. Conversion costs are incurred evenly throughout the drying process. Other process costing information follows:

Units:

Beginning work in process .................................................................. 5,000 units

Transferred-in from the Molding Department

during the period .................................................................................26,000 units

Completed during the period ............................................................. 14,000 units

Ending work in process (20% complete as to

conversion work) ................................................................................17,000 units

Costs:

Beginning work in process (transferred-in cost,

$160; conversion cost, $230)....................................................................... $ 390

Transferred-in from the Molding Department

during the period ........................................................................................ 4,800

Conversion costs added during the period ................................................ 1,858

After the drying process, the screwdrivers are completed by assembling the handles and shanks and packaging for shipment to retail outlets.

Requirements

1. Draw a time line of the Drying Department's process.

2. Use the time line to compute the number of equivalent units of work performed by the Drying Department during the period, the cost per equivalent unit, and the total costs to account for.

3. Assign total costs to (a) units completed and transferred to the assembly operation and (b) units in the Drying Department's ending work in process inventory.