Work in Process$-$Assembly Department

Bal., $2,000$ units, $25\%$ completed $5,500$ To Finished Goods, $46,000$ units $?$

Direct materials, $47,000$ units @ $$1\mathrm{.}884,600$

Direct labor $140,500$

Factory overhead $54,660$

Bal. $?$ units, $70\%$ completed $?$

Question Content Area

Determine the following:

a$.$ The number of units in work in process inventory at the end of the period.

fill in the blank $90$c$424$f$91036$f$95\_1$

units

Question Content Area

b$.$ Equivalent units of production for direct materials and conversion. If an amount box does not require an entry, leave it blank.

Work in Process$-$Assembly Department

Equivalent Units of Production for Direct Materials and Conversion Costs

Whole

Units Equivalent

Units

Direct

Materials

Equivalent

Units

Conversion

Inventory in process, beginning fill in the blank $03$b$93107102$a$07$c$\_1$

fill in the blank $03$b$93107102$a$07$c$\_2$

fill in the blank $03$b$93107102$a$07$c$\_3$

Started and completed fill in the blank $03$b$93107102$a$07$c$\_4$

fill in the blank $03$b$93107102$a$07$c$\_5$

fill in the blank $03$b$93107102$a$07$c$\_6$

Transferred to finished goods fill in the blank $03$b$93107102$a$07$c$\_7$

fill in the blank $03$b$93107102$a$07$c$\_8$

fill in the blank $03$b$93107102$a$07$c$\_9$

Inventory in process, ending fill in the blank $03$b$93107102$a$07$c$\_10$

fill in the blank $03$b$93107102$a$07$c$\_11$

fill in the blank $03$b$93107102$a$07$c$\_12$

Total units fill in the blank $03$b$93107102$a$07$c$\_13$

fill in the blank $03$b$93107102$a$07$c$\_14$

fill in the blank $03$b$93107102$a$07$c$\_15$

Question Content Area

c$.$ Costs per equivalent unit for direct materials and conversion. If required, round your answers to the nearest cent.

Costs Per Equivalent Unit

Direct Materials $fill in the blank a$03$aa$90$b$5074078\_1$

Conversion $fill in the blank a$03$aa$90$b$5074078\_2$

d$.$ Cost of the units started and completed during the period.

$fill in the blank a$03$aa$90$b$5074078\_3$

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