=+EX 20-10 Costs per equivalent unit obj. 2

✔

c. $3.10 The charges to Work in Process—Assembly Department for a period, together with information concerning production, are as follows. All direct materials are placed in process at the beginning of production.

Work in Process—Assembly Department Bal., 4,000 units, 35% completed 9,590 To Finished Goods, 92,200 units ?

Direct materials, 94,000 units @ $1.75 164,500 Direct labor 134,800 Factory overhead 52,020 Bal. ? units, 45% completed ?