Materials	Conversion	Total
1.	Cost of ending work in process inventory
2.	Cost of the units transferred to the next department

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Item 6

Data concerning a recent periods activity in the Assembly Department, the first processing department in a company that uses the FIFO method in its process costing, appear below:

	Materials		Conversion
Cost of work in process inventory at the beginning of the period	$	2,400	$	720
Equivalent units in the ending work in process inventory		400		170
Equivalent units required to complete the beginning work in process inventory		640		1,160
Cost per equivalent unit for the period	$	1.80	$	0.70

A total of 26,000 units were completed and transferred to the next processing department during the period. Beginning work in process inventory consisted of 1,800 units and ending work in process inventory consisted of 1,400 units.

Required:

1. Compute the Assembly Department's cost of ending work in process inventory for materials, conversion, and in total for the period.

2. Compute the Assembly Department's cost of units transferred out to the next department for materials, conversion, and in total for the period.