Assembly: The company uses the weighted average method of process costing for this department.

• Materials are added at the beginning of the process.
• There is no spoilage in the assembly department.

Production information related to January:

• Beginning work in process on January 1 was 70% complete as to conversion.
• Ending work-in-process on January 31 was 40% complete as to conversion.
• The beginning inventory on January 1 included $15,000 for materials and $6,000 for conversion costs.

Other information related to production in January for the Assembly Department:

Beginning work-in-process units 20,000

Units started this period 40,000

Units completed this period 52,000

Ending work-in-process units 8,000

Material costs added $44,000

Direct manufacturing labor added $16,000

Factory overhead applied $8,000

Please provide the following:

• Physical flow
• Equivalent units
• Cost per equivalent unit
• Cost assigned to units transferred out
• Cost of abnormal spoilage (if applicable)
• Cost assigned to units in ending work in process