M B C D E F G H K L N 1 Process Costing 2 Sawyer Industries utilizes a process costing system to account for its model airplane production. 3 The company's production flow goes from Machining, to Painting, and finally to Assembly. Once a unit leaves the Assembly Department, it's transferred to Finished Goods. S For the May, Sawyer reported a Cost of Goods Manufactured of $4,090,500. 6 Additional information about May's production is below: 7 8 Machining Department Painting Department Assembly Department 9 % Complete % Complete % Complete 10 Units: Units Materials Conversion Units Transfer-in Materials Conversion Units Transfer-in Materials Conversion 11 Beginning WIP 3,000 1,000 3,000 12 Started/transferred in ### ## 13 Ending WIP 5,000 60% 80% 6,000 100% 80% 30% 7,500 100% 75% 14 15 Transferred out 16 17 Costs: 18 Beginning WIP $ 200,950 $ 65,000 $ 106,000 $ 24,200 $ 58,000 $ 66,000 $ 4,125 $ 155,800 19 Added HUHU##### $1,555,000 $175,000 $ 410,000 ###### $ 1,250,000 20 Total ######### $1,620,000 $ 468,000 # ##### $ 1,405,800 21 22 Equivalent Units (EU): 23 24 Cost per EU: 25 26 What percentage complete are the Assembly Department's ending WIP units, with respect to conversion costs? 27 (ie the number in yellow) 28 Enter as a whole number, i.e. 15