Actividad $1$: Costs of Production Report

Robles Company has several processing departments. Costs charged to the Assembly

Department for October $20$X$1$ totaled $$1,231,000$ as follows.

Production records show that $30,000$ units were in beginning work in process $40\%$

complete as to conversion cost, $375,000$ units were started into production, and $40,000$

units were in ending work in process $40\%$ complete as to conversion costs. Materials

are entered at the beginning of each process.

Instructions:

$($a$)$ Determine the equivalent units of production and the unit production costs for the

Assembly Department.

$($b$)$ Determine the assignment of costs to goods transferred out and in process.

$($c$)$ Prepare a production cost report for the Assembly Department. Do it in a table.