Shiffon Electronics manufaclures music player. Its costing system uses two cost categorles, direct materials and...

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Accounting

Shiffon Electronics manufaclures music player. Its costing system uses two cost categorles, 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. Shiffon Electronics uses weighted-average costing.
The following information avallable for the month of March 2017 for the Assembly department.
Work in process, beginning inventory
Conversion costs (30% complete)
Units started during March
Work in process, ending inventory:
Conversion costs (55% complete)
320 units
840 units
160 units
The cost detalls for the month of March are as follows:
Work In process, beginning inventory:
\table[[Direct materials,$347,500
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