Angerstein Inc. produces calendars in a two-process, two-department operation.

In the Printing Department, calendars are printed and cut. In the Assembly

Department, the material received from Printing is assembled into individual

calendars and bound. Each department maintains its own Work in Process

Inventory, and costs are assigned using FIFO process costing. In Assembly,

conversion costs are incurred evenly throughout the process; direct material is

added at the end of the process. For September, the following production and

cost information is available for the Assembly Department:

Beginning WIP Inventory: 6,000 calendars (30 percent complete as to

conversion); transferred in cost, $9,060; conversion cost, $1,312

Transferred in during September: 96,000 calendars

Current period costs: transferred in, $96,000; direct material, $12,324;

conversion, $16,789

Ending WIP Inventory: 7,200 calendars (80 percent complete as to

conversion)

For the Assembly Department, compute the following:

a. Equivalent units of production for each cost component

EU for transferred in Answer

EU for direct materials Answer

EU for conversion Answer

b. Cost per EUP for each cost component

Note: Round your answers to two decimal places.

Transferred in cost per EUP Answer

Material cost per EUP Answer

Conversion cost per EUP Answer

c. Cost transferred to Finished Goods Inventory

Note: Round your final answer to the nearest whole dollar.

Note: Use the rounded rates from part (b) in your calculations.

$Answer

d. Cost of ending WIP Inventory

Note: Round your final answer to the nearest whole dollar.

Note: Use the rounded rates from part (b) in your calculations.