# Cortez Company has several processing departments. Costs charged to the Assembly

Cortez Company has several processing departments. Costs charged to the Assembly Department for November 2011 totaled \$1,891,004 as follows.
Work in process, November 1
Materials \$69,310
Conversion costs
48,140
\$ 117,450
Labor 227,960
Production records show that 38,400 units were in beginning work in process 30% complete as to conversion costs, 739,700 units were started into production, and 28,000 units were in ending work in process 40% complete as to conversion costs. Materials are entered at the beginning of each process.
Determine the equivalent units of production and the unit production costs for the Assembly Department. (Round cost per unit answers to 2 decimal places, e.g. 2.25.)
Materials Costs Conversion Costs
Equivalent units
Cost per unit \$ \$
Determine the assignment of costs to goods transferred out and in process. (Use rounded amounts from above for successive calculations. Round answer to 0 decimal places, e.g. 125.)
Costs accounted for
Transferred out \$
Work in process, November 30
Materials \$
Conversion costs
Total costs

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