2o 23 24 A manufacturer has two manufacturing departments. Assembly and Painting, The company uses the FIFO method and it reports the following data. Units completed in the Assembly department are transferred to the Painting department, Direct materials Conversion Pe Units Percent Complete Beginning work in process inventory 75,000 60% Units started this period 900,000 Units completed and transferred out 885,000 Ending work in process inventory 90,000 80% Production cost information for the Assembly department follows Beginning work in process Direct materials $ 134,400 Conversion 45,900 $ 180,300 Costs added this period Direct materials $ 3,693,600 Conversion 2,690,100 $ 6,383,700 Calculate the number of units started and completed this period for the Assembly department. Dazzle, Incorporated produces beads forjewelry making use, The following information summarizes Complete 4095 30% production operations for June. Thejournal entry to record June production activities for direct labor usage is: Direct materials used $ 98,000 Direct labor used 171,000 Predetermined overhead rate (based on direct labor) 155% Goods transferred to finished goods 443,000 Cost of goods sold 455,000 Credit sales 821.000 Campute the direct materials cost per equivalent unit for the Production department using the weighted average method' Direct Materials Conversion H Units Percent Complete Beginning work in process inventory 25,000 100% Units started and completed 200,000 Units completed and transferred out 225,000 Ending work in process inventory 31,000 100% Production cost information for the Production department foliows. Beginning work in process Direct materials $ 93,900 Conversion 116,000 $ 209,900 Costs added this period Direct materials $ 254,300 Conversion 421,840 $ 676,140 Complet: 6595 709:5