Bob$$s Trains produces wooden toy trains and uses process costing. Each train

passes through three processes$$cutting$,$ assembly, and finishing. In the Assembly

Department, materials are added when the trains are $60\%$ complete, and conversion

costs are added evenly throughout the process. Production information for the

Assembly Department for July follows:

Ending Work in Process, conversion costs $40\%$ complete

Beginning Work in Process, conversion costs $70\%$ complete

Units started during July $41,000$

Units in Work in Process, July $15,200$

Units in Work in Process, July $317,000$

Conversion costs in beginning Work in Process $$31,000$

Transferred$-$in costs in beginning Work in Process $$16,820$

Cost of direct materials in beginning WIP $$11,280$

Conversion costs added during July $$21,500$

Direct material cost added during July $$24,000$

Transferred$-$in costs added during July $$34,000$

a$.$ Calculate the equivalent units for the Assembly Department for July.

b$.$ Identify the nature of $$transferred$-$in$$ costs and how these costs differ from costs

in the beginning Work in Process inventory as it relates to the Assembly

Department.