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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 direct materials are placed in process at the beginning of production.

Work in Process$-$Assembly Department

$\backslash$table$[[$Bal$.,30,000$ units, $40\%$ completed,$1,075,500,$To Finished Goods, $406,000$ units$],[$Direct materials, $400,000$ units @ $$11\mathrm{.}25,4,500,000,],[$Direct labor,$4,012,000,],[$Factory overhead,$20,060,000,?$