Dakota Enterprises keeps its production facility busy making a molded plastic tent used to cover motorcycles. The tent goes through two departments - Assembly and Packaging. The incomplete Production Report for the current period is presented below. Complete the Production Report and then answer the questions that follow.

DAKOTA ENTERPRISES
PRODUCTION REPORT
FOR THE MONTH ENDED SEPTEMBER 30, 2011
Quantity Schedule and Equivalent Units	Quantity Schedule
Units To Be Accounted For:
Beginning Work in Process	6,000
Started into Production	(A)
Total Units To Be Accounted For:	(B)
		Equivalent Units (EU)
Units Accounted For As Follows:		Materials	Conversion
Transferred to Packaging	8,000	(D)	(E)
Ending Work in Process	2,000	2,000	1,000
Total Units Accounted For	(C)	(F)	(G)
Cost Per Equivalent Unit
Cost To Be Accounted For:	Total	Materials	Conversion
Beginning Work in Process	$ 63,000	$ 50,000	$ 13,000
Cost Added During the Month	224,000	30,000	194,000
Total Cost To Be Accounted For	(H)	(I)	(J)
Cost Per Equivalent Unit	(K)	(L)	(M)
Cost Reconciliation:		Equivalent Units (EU)
Cost Accounted For As Follows:		Materials	Conversion
Transferred to Packaging	(N)	(D)	(E)
Ending Work in Process
Materials	(O)	2,000
Conversion	(P)		1,000
Total Ending Work in Process	(Q)
Total Cost Accounted For:	(R)

Match the correct letter (numbers) to the correct spot on the chart

- A. B. C. D. E. F.	(B)
- A. B. C. D. E. F.	(E)
- A. B. C. D. E. F.	(G)
- A. B. C. D. E. F.	(J)
- A. B. C. D. E. F.	(0)
- A. B. C. D. E. F.	(Q)

A.	$207,000
B.	10,000
C.	$39,000
D.	8,000
E.	9,000
F.	$16,000