Refer to the information in QS. Assign costs to the assembly department€™s output€”specifically, the units transferred out to the painting department and the units that remain in process in the assembly department at month-end. Use the FIFO method.
In QS

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Percent of Direct Materials Added Percent of Conversion Added Assembly Department Units Beginning work in process.. . . 2,000 Units transferred out.. ·.. . 9,000 Ending work in process3 60% 100% 80% 40% 100% 30% 3,000 Beginning work in process $1,58 (includes $996 for direct materials and $585 for conversion) inventory Assembly dept. Costs added during the month Conversion. $12,285