Rockwall Plastic Products Company makes a plastic toy using two departments, parts and assembly. The following data pertain to the parts department’s transactions in 2011.

1. The beginning balance in the Work in Process Inventory account was $11,400. This inventory consisted of parts for 1,000 toys. The beginning balances in the Raw Materials Inventory, Production Supplies, and Cash accounts were $128,000, $2,000, and $400,000, respectively.

2. Direct materials costing $104,000 were issued to the parts department. The materials were sufficient to make 5,000 additional toys.

3. Direct labor cost was $94,000, and indirect labor costs are $9,200. All labor costs were paid in cash.

4. The predetermined overhead rate was $0.30 per direct labor dollar.

5. Actual overhead costs other than indirect materials and indirect labor for the year were $19,000, which was paid in cash.

6. The parts department completed work for 4,500 toys. The remaining toy parts were 20 percent complete. The completed parts were transferred to the assembly department.

7. All of the production supplies had been used by the end of 2011.

8. Over- or underapplied overhead was closed to the Cost of Goods Sold account.

Required

a. Determine the number of equivalent units of production.

b. Determine the product cost per equivalent unit.

c. Allocate the total cost between the ending work in process inventory and parts transferred to the assembly department.

d. Record the transactions in a partial set of T-accounts.