Weather Instruments assembles products from component parts. It has two departments that process all products. During January, the beginning work in process in the assembly department was half complete as to conversion and complete as to direct materials. The beginning inventory included $12,000 for materials and $4,000 for conversion costs. Overhead is applied at the rate of 50% of direct manufacturing labor costs. Ending work-in-process inventory in the assembly department was 40% complete. All spoilage is considered normal and is detected at the end of the process. Assembly Finishing Beginning work-in-process units 20,000 24,000 Units started this period 40,000 ? Units transferred this period 50,000 54,000 Ending work-in-process units 8,000 20,000 Material costs added $44,000 $28,000 Direct manufacturing labor $16,000 $24,000 Required: a) Calculate the cost per EU using Weighted average method method (10 points) b) Calculate the cost of goods transferred out from Assembly into Finishing. (10 points) c) Calculate the cost of ending WIP in Assembly. (5 points) For the toolbar, press ALT+F10 (PC) or ALT+FN+F10 (Mac)