Data concerning a recent period’s activity in the AssemblyDepartment, the first processing department in a company that usesthe FIFO method in its process costing, appear below:
| Materials | Conversion |
| Cost of work in process inventory at the beginning of theperiod | $ | 2,600 | $ | 570 |
| Equivalent units in the ending work in process inventory | | 350 | | 130 |
| Equivalent units required to complete the beginning work inprocess inventory | | 530 | | 1,130 |
| Cost per equivalent unit for the period | $ | 1.60 | $ | 0.80 |
|
A total of 26,900 units were completed and transferred to thenext processing department during the period. Beginning work inprocess inventory consisted of 1,300 units and ending work inprocess inventory consisted of 2,400 units.
Required:
1. Compute the Assembly Department's cost of ending work inprocess inventory for materials, conversion, and in total for theperiod.
2. Compute the Assembly Department's cost of units transferredout to the next department for materials, conversion, and in totalfor the period.
