Devereaux Cycles makes three models of scooter: Commuter, Sport, and X$-$treme. The scooters are produced in four departments: Assembly, Detailing, Customization, and Packaging. All three models are started in Assembly, where all materials are assembled. The Commuter is then sent to Packaging, where it is packaged and transferred to finished goods inventory. The Sport is then transferred to Detailing. Once the detailing process is completed, the Sport models are transferred to Packaging and then finished goods. The XTreme model is assembled and then transferred to Customization, and then Packaging. When packaged, it is transferred to finished goods.

Data for February are shown in the following table. Conversion costs are allocated based on the number of units processed in each department. No work$-$in$-$process inventories are maintained in any department.

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