1a.The charges to Work in ProcessAssembly 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 ProcessAssembly Department
Bal., 3,000 units, 75% completed	13,350	To Finished Goods, 69,000 units	?
Direct materials, 71,000 units @ $1.6	113,600
Direct labor	202,200
Factory overhead	78,650
Bal. ? units, 35% completed	?

Cost per equivalent units of $1.60 for Direct Materials and $4.10 for Conversion Costs.

Based on the above data, determine the different costs listed below.

If required, round your interim calculations to two decimal places.

1. Cost of beginning work in process inventory completed this period.	$fill in the blank 1
2. Cost of units transferred to finished goods during the period.	$fill in the blank 2
3. Cost of ending work in process inventory.	$fill in the blank 3
4. Cost per unit of the completed beginning work in process inventory, rounded to the nearest cent.	$fill in the blank 4

1b. the costs per equivalent unit of direct materials and conversion in the Rolling Department of Oak Ridge Steel Company are $0.90 and $2.70, respectively. The equivalent units to be assigned costs are as follows:

	Equivalent Units
	Direct Materials		Conversion
Inventory in process, July 1	0		3,800
Started and completed during July	54,000		54,000
Transferred out of Rolling (completed)	54,000		57,800
Inventory in process, July 31	3,000		1,200
Total units to be assigned costs	57,000		59,000

The beginning work in process inventory on July 1 had a cost of $2,280. Determine the cost of completed and transferred-out production, the ending work in process inventory, and the total costs assigned by the Rolling Department.

Completed and transferred-out production	$fill in the blank 1
Inventory in process, ending	$fill in the blank 2
Total costs assigned by the Rolling Department	$fill in the blank 3

1c. Department of Oak Ridge Steel Company is $551,200. The conversion cost for the period in the Rolling Department is $313,600. The total equivalent units for direct materials and conversion are 2,600 tons and 4,900 tons, respectively.

Determine the direct materials and conversion costs per equivalent unit.

Direct materials cost per equivalent unit:	$fill in the blank 1 per ton
Conversion cost per equivalent unit:	$fill in the blank 2 per ton