Abby Electronics makes game consoles in three processes: assembly, programming, and packaging. Direct materials are added at the beginning of the assembly process. Conversion costs are incurred evenly throughout the process. The Assembly Department had no Work-in-Process Inventory on October 31. (Click the icon to view additional information.) Read the requirements. More info wwwwwwwwwww Completed and transferred out 95000 95000 95000 Ending work-in-process 4000 4000 99000 99000 Total units accounted for Direct Materials Conversion Costs Total Costs COSTS Costs to account for: Beginning work-in-process 0 301950 Costs added during the period Total costs to account for 301950 99000 Divided by: Total EUP Cost per equivalent unit Costs accounted for: Completed and transferred out Ending work-in-process Total costs accounted for In mid-November, Abby Electronics started production on 99,000 game consoles. Of this number, 95,000 game consoles were assembled during November and transferred out to the Programming Department. The November 30 Work-in-Process Inventory in the Assembly Department was 45% of the way through the assembly process. Direct materials costing $301,950 were placed in production in Assembly during November, direct labor of $100,960 was assigned, and manufacturing overhead of $136,200 was allocated to that department. Print Done