296 CHAPTER 5 P5-52A Process costing in a first department (Learning Objectives 1. The Timberbrook Furn Sawing, Assembly, and Staining. Costs incurred in the Sawing Department tember are summarized as follows: iture Company 3, & 4) a three-stage process: during Sep- Work in Process Inventory-Sawing September 1 balance Direct materials Direct labor Manufacturing overhead 0 t 1,830,000 144,900 165,300 Direct materials (lumber) are added at the beginning of the sawing process, while conversion costs are incurred evenly throughout the process. September activity in Sawing Department included sawing of 12,000 meters of lumbe to the Assembly Department. Also, work began on 3,000 meters of lumber, which on September 30 were 70% of the way through the saving process. the t, which were transferred Requirements 1. Draw a time line for the Sawing Department. 2. Use the time line to help you compute the number of equivalent units and the cost per equivalent unit in the Sawing Department for September. Show that the sum of (a) cost of goods transferred out of the Sawing Department and (b) ending Work in Process Inventory-Sawing equals the total cost accumulated in the department during September. 3. process during September, including those already posted. Assume the wages are unpaid