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Advanced Technologies produces notebook computers in three departments: assembly, testing and packing. Prior to the start of the production process, all the materials and component

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Advanced Technologies produces notebook computers in three departments: assembly, testing and packing. Prior to the start of the production process, all the materials and component needed to assemble a computer are placed into a "kit." Manufacturing begins when the department receives a kit and begins putting the computer together. Therefore, all materials added at the beginning of work in the assembly department. Conversion costs are added throughout the assembly process. Assume that the assembly department of Advanced Technologies began April with 1,000 its work in process inventory. Assembly on these units was one-fourth complete at the begin of the month. During the month, 6,000 units were started in the assembly department. At this of the month, 800 of the units started were still in process; assembly on these units was one complete. The costs associated with production in assembly during April were as follows: Cost of units in beginning work in process inventory $250,000 Cost of materials used in April 1, 200,000 Cost of direct labor and overhead for April 260,000 Required: Determine the cost of April 1 WIP transferred to Testing. Determine the cost of units started and completed in April. Also provide the journal to transfer from work in process Assembly to work in process Testing. Determine the total cost of ending inventory in Assembly. Advanced Technologies produces notebook computers in three departments: assembly, testing and packing. Prior to the start of the production process, all the materials and component needed to assemble a computer are placed into a "kit." Manufacturing begins when the department receives a kit and begins putting the computer together. Therefore, all materials added at the beginning of work in the assembly department. Conversion costs are added throughout the assembly process. Assume that the assembly department of Advanced Technologies began April with 1,000 its work in process inventory. Assembly on these units was one-fourth complete at the begin of the month. During the month, 6,000 units were started in the assembly department. At this of the month, 800 of the units started were still in process; assembly on these units was one complete. The costs associated with production in assembly during April were as follows: Cost of units in beginning work in process inventory $250,000 Cost of materials used in April 1, 200,000 Cost of direct labor and overhead for April 260,000 Required: Determine the cost of April 1 WIP transferred to Testing. Determine the cost of units started and completed in April. Also provide the journal to transfer from work in process Assembly to work in process Testing. Determine the total cost of ending inventory in Assembly

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