Cost of Units Completed and in Process

The charges to Work in Process$-$Assembly Department for a period, together with information concerning production, are as follows. All direc materials are placed in process at the beginning of production.

Work in Process$-$Assembly Department

$\backslash$table$[[$Bal$.,2,000$ units, $65\%$ completed,$8,470,$To Finished Goods, $46,000$ units$],[$Direct materials, $47,000$ units @ $$1\mathrm{.}7,79,900,],[$Direct labor,$139,300,],[$Factory overhead,$54,110,],[$Bal$.,?$ units, $45\%$ completed,?,?