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Following is information about the assembly department of a company: 1. 2. 3. 4. 5. There were 205,100 units in work in process inventory

Following is information about the assembly department of a company: 1. 2. 3. 4. 5. There were 205,100 units in work in process inventory on August 1. With respect to units transferred in, 100% were complete and costs incurred amounted to $137,000. With respect to conversion, 70% of the units were complete and costs incurred amounted to $56,700. 517,600 units were transferred in from the cutting department during August. 579,700 units were completed during August and transferred to the finished goods inventory. During August, costs incurred were as follows: $484,522 for units transferred in from cutting, $666,655 for direct materials used, and $147,240 for conversion costs. There are 143,000 units in work in process inventory on August 31. With respect to the units transferred in, 100% are complete and 70% are complete with respect to conversion. Prepare a production cost report. (Round unit costs to 7 decimal places, e.g. 0.1287345 and all other answers to 0 decimal places, e.g. 5,275.)

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