Consider the following data for the month of May 2018, about the Assembly Department of the Summer Corporation, which uses a procedural cost system:

Initial Inventory of Products in Process (60% completed) 100 units

Units started 620 units

Units completed and transferred 640 units

Final Inventory of Products in Process (75% completed) 80 units

Costs of conversion in the initial inventory of products in the process. $ 900

Costs of materials in the initial inventory of products in process $ 1,600

Initial inventory costs of products in the process: $ 2,500

Current period conversion costs $ 9,600

Material Costs of the current period $ 5,600

Current costs added during the period: $ 15,200

The materials are added at the beginning of the process.

Prepare the worksheet using average costs

Flow of Production	Physical Units	Direct Materials	Conversion
Work in process, beginning
Started during period
To account for
Units transferred out
Work in process, ending
Accounted for

Costs	Totals	Direct Materials	Conversion
Work in process, beginning
Costs added during period
Total costs to account for
Divided by equivalent units
Equivalent-unit costs

Assignment of costs
Transferred out
Work in process, ending
Direct materials
Conversion
Costs accounted for