Cost of Units Completed and in Process The charges to Work in Process—Assembly Department for a period, together with information concerning production, are as follows. All direct materials are put into process at the start of production. Work in Process—Bal. Assembly Dept., 1,600 units, 35% complete 17,440 A Finished Goods, 29,600 units ? Direct materials 29,000 units at $9.50 275,500 Direct labor 84,600 Factory overhead 39,258 Bal. ? units, 45% complete ?

Ask; Based on the above data,

what is the cost of the unit started and completed during the period. I) unit cost of direct materials II) unit cost of conversion III) total unit cost IV) X units started and completed V) cost of units started and completed. 

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