A company reports the following unit data for its Assembly department. Units completed in the Assembly department are transferred to the Painting department. The company uses the FIFO method.

Units Direct Materials Conversion

Percent Complete Percent Complete

Beginning work in process inventory $7,20070\%25\%$

Units started this period $46,200$

Completed and transferred out $47,200$

Ending work in process inventory $6,20040\%10\%$

Production cost information for the Assembly department follows.

Beginning work in process

Direct materials $ $7,460$

Conversion $3,180$ $ $10,640$

Costs added this period

Direct materials $ $124,992$

Conversion $108,147233,139$

Total costs to account for $ $243,779$

$\backslash$table$[[$Required b$.,,,,],[,,$Direct Materials,Conversion,$],[$Cost of ending goods in process,$3,132,452,111,327,],[-$: Equivalent units of production,,$54,720,,],[$Cost per equivalent unit of production $($rounded to $2$ decimals$),,2\mathrm{.}42,0,],[$Required c$.,,,,],[$Cost assignment$$FIFO$,,,,],[$Beginning work in process,,,,$],[$To complete beginning work in process,EUP,Cost per EUP,Total cost,$],[$Direct materials,,,,$],[$Conversion$,,,,],[$Started and completed,EUP,Cost per EUP,Total cost,$],[$Direct materials,,$0\mathrm{.}00,$$$,],[$Conversion$,,0\mathrm{.}00,0,],[$Completed and transferred out,,,,$],[$Ending work in process,EUP,Cost per EUP,Total cost,$],[$Direct materials,,$0\mathrm{.}00,$$$,],[$Conversion$,,0\mathrm{.}00,0,],[$Total costs accounted for,,,,$]]$

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