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A manufacturer has two manufacturing departments, Assembly and Painting. The company uses the FIFO method and it reports the following data. Units completed in

 

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 Percent Units Percent Complete Beginning work in process inventory 75,000 60% Complete 40% Units started this period 900,000 Units completed and transferred out 885,000 Ending work in process inventory 90,000 80% 30% Production cost information for the Assembly department follows. Beginning work in process Direct materials Conversion Costs added this period Direct materials Conversion $ 134,400 45,900 $ 180,300 $ 3,693,600 2,690,100 $ 6,383,700 Calculate the number of units started and completed this period for the Assembly department.

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