8) Shiffon Electronics manufactures music player. Its costing system uses two cost categories, direct materials and conversion costs. Each product must pass through the Assembly Department, the Programming department, and the Testing Department. Direct materials are added at the beginning of the production process. Conversion costs are allocated evenly throughout production. Shiffon Electronics uses weighted-average costing.

The following information is available for the month of March 2017 for the Assembly department.

Work in process, beginning inventory 340 units

Conversion costs (25% )

Units started during March 860 units

Work in process, ending inventory: 140 units

Conversion costs (60% )

The cost details for the month of March are as follows:

Work in process, beginning inventory:

Direct materials $349,000

Conversion costs $360,000

Direct materials costs added during March $703,500

Conversion costs added during March $1,130,000

Compute the following using averagemethod:

1. Units completed and transferred out.
2. Total cost to account for.
3. Equivalent units with respect to direct materials and conversion costs.
4. Cost per direct materials equivalent units and cost per conversion cost equivalent units.
5. Total cost assigned to units completed and transferred out.
6. Total cost assigned to units in ending inventory.