ABC, Corp is a game console company operating in Seattle. It manufactures its consoles in two departments: spray paint department and assembly department. When the work in the spray paint department is done, each console is immediately transferred to assembly. Direct materials are added when the process in the assembly department is 80% complete. Conversion costs are added evenly during the assembly process. When the assembling process for each console is finished, it is immediately transferred to Finished Goods. The weighted-average method of process costing is used in ABC, Corp. The information for the assembly department for October 2021 are as listed below:

1. How much are the transferred-in units during October 2021? What is the degree of completion during the beginning of the period? Explain your answer. 2. For each cost category, compute equivalent units in the assembly department. 3. For each cost category, summarize total assembly department costs for October and calculate the cost per equivalent unit. After that, assign the costs to units completed (and transferred out) and to units in ending work in process. 4. Prepare journal entries for October transfers from the spray paint department to the assembly department and from the assembly department to Finished Goods.

Physical Units Transferred-In Costs Direct Materials Conversion Cost Work in Process, 1 Oct 20X1 10,000 $376,625 $0 $125,500 ?% ?% 65% Degree of completion, 1 Oct 20X1 ? Transferred in during Oct 20X1 Completed during October 20X1 42,000 Work in Process, 31 Oct 20X1 7,500 100% 0% 170% Degree of Completion, 31 Oct bay Total Costs added during Oct 20X1 $684,760 $712,545 $395,600