Andrew kayaks manufactures kayaks in its tampa plant each kayak passes through the assembly department and the testing department. This problem focuses on the assembly department. The process- costing system at Andrews Kayaks has a single direct cost category (direct materials) and a single indirect- cost category (conversion costs). Direct are added at the beginning of the process. Conversion costs are added evenly during the process. When the assembly department finishes work on each kayak, it is immediately transferred to testing.

Work in Process, Sept 1 (DM? Conv 45%) - Units 4000. Direct Materials $1248000. Conversion $350000

Started during Sept 2019 - Units 22500

Completed during sept 2019- Units 26000

Work in Process, seppt 30 (?%, Conv 80%)- 600 Units

Total costs added during Sept 2019 - Direct Material $4635000 Conversion $2575125

1. Summerize total assembly department costs for september 2019 and assign them to units completed and transferred out and ending work in process.