Downton Tractor Company manufactures small tractors on an assembly$-$line basis. The units

are started in Department Y$.$ On January $1$ of this year, the Work$-$in$-$Process inventory of

Department $Y$ consisted of $200$ units $100\%$ complete as to materials and $20\%$ complete as to

conversion. During the month, $800$ units were started, and $500$ units were completed and

transferred out. The Work$-$in$-$Process on January $31$ was $100\%$ complete as to materials and

$20\%$ complete as to conversion.

Costs in process at the beginning of the month amounted to $$100,000$ for materials and

$$25,000$ for conversion. Costs added during the month were materials costs of $$200,000$

and conversion costs of $$143,000.$

Required

Prepare schedules each of the following process$-$costing steps for the month of January. Use

the weighted$-$average method of process costing.

Analysis of physical flow of units and calculation of equivalent units.

Computation of unit costs.

Analysis of total costs.