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A company manufactures music players. Its costing system uses two cost categories, direct materials and conversion costs. Each product must pass through the assembly department, the programming department, and the testing department. Direct materials are added at the beginning of the production process. Conversion costs are allocated evenly throughout production. The company uses weighted-average costing.

The following information is available for the month of March 2017 for the assembly department.

Work in process, beginning inventory Conversion costs (40% complete) 340 units

Units started during March 890 units

Work in process, ending inventory Conversion costs (50% complete) 100 units

The cost details for the month of March are as follows:

Work in process, beginning inventory: Direct materials $346,000 Conversion costs $366,000

Direct materials costs added during March $703,500 Conversion costs added during March $1,128,500

1) In proper form prepare the process cost report through cost per equivalent units

2) What amount of direct materials costs is assigned to the ending Work-in-Process account for March? (Round intermediary calculations to the nearest whole dollar.) (Required to show computation.)

3) What amount of conversion costs is assigned to the completed and transferred for March? (Required to show computation.)

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