Wearight Shoe Corp. utilizes a standard process cost system in the manufacture of heavy duty work shoes. The production process is carried out in two processes. In the cutting department, leather is cut into pieces and transferred into the assembly department. There the pieces are glued, sewed, and tacked together and transferred to finished goods. The standard cost of the pieces for a pair of shoes are \(\$ 8.00\) when transferred from cutting. All materials added in assembly are indirect and considered part of factory overhead. In assembly, the standard labor for a pair of shoes is \(\$ 4 /\) hour at a standard labor rate of \(\$ 16.00\) per hour.

The following has been recorded in the assembly department for April:

From the above data, determine:

(a) Cost of units transferred from the cutting department,

(b) Cost of units completed in the assembly department,

(c) Labor variances in the assembly department,

(d) Entries recording for the assembly department, (1) transfer-in of units in process, (2) direct labor, (3) application of factory overhead, (4) transfer-out of finished units.

(e) Cost of ending work-in-process inventory in the assembly department.

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Pairs completed: Labor: Beginning inventory: Ending inventory: Factory overhead applied: 3,100. 880 hours, $13,860 actual costs. 80 pairs, .5 complete. 125 pairs, .8 complete. $12,640, of which $12,240 is applicable to units completed and $400 is applicable to ending work- in-process inventory.