3c

Percentage complete for 2nd Department-Assembly: Since the cost category Forming represents the costs from the 1st department - Forming, all units in beginning, ending, transferred in, and transferred out are 100% complete with respect to Forming costs. Units do not go to the Assembly department until they are completed in the Forming department. Direct material costs (Other DM category) are incurred evenly over the production process until each unit is 80% through the Assembly department. At 80%, all the packaging is brought to the production process. Because of its significance and how it is introduced into production, Tamar Co. treats Packaging as a separate cost category. The assembly department's beginning inventory units were 90% complete and included $200,000 of packaging costs. The ending inventory for the assembly department was considered 65% complete and therefore, does not include any packaging costs. Conversion costs are incurred evenly over the entire production process. This information has been summarized in the table below. Use these percentages in the process costing calculations for the Assembly department.

a) Total Costs to account for: Beginning Work-inProcess (EB value from 1b) 739,500.00 Costs incurred (Total costs from lc) 6,056,580.00 5,795,030.00. b) Unit Reconciliation: Accounting for Physical Units: Complete the unit reconciliation for the assembly department using the information from la. Note The number of units transferred OUT of Forming (connect) and INTO Assembly can be obtained from your work in connect. # of units in Beginning Work-in-Process (from 1a) 4,680 # of Units transferred from Forming Department (from connect) 26,700 Total units to account for 31,380 # of Units completed and transferred to nished Goods Inventory (**) 2.280 # of Units in ending Work-in-Process 29,100. Total units accounted for 31,330 Forming and Packaging ' I - Cost per equivalent unit of production {Show 4 decimal places} (Miler Direct Material and Conversion Units completed and transfen'ed out Ending work in process units Total units Costs of beginning work in process Costs incurred this period Total costs + Equivalent units of production lll III EUP' Cost per equivalent unit of production {Show 4 decimal places} Cost Category % complete on May 1 % complete on May 31 Forming 100% 100% Packaging 100% 0% Other Direct Material 100% 80% Conversion 90% 65%