HI, it asks to Determine the costs to be assigned to the units transferred out and in process.

\fSolution- (a) (1) Physical Units Materials Work in process, beg. Started and completed Work in process, end Total (2) Conversion Costs Work in process, beg. Started and completed Work in process, end Total 1 Materials Added This Period Equivalent Units 2,380 8,000 1,000 11,000 Physical Units Q 0% 100% 100% -0- 8,000 900 8,900 Equivalent Units Work Added This Period 80%1 100% 40% 2,380 8,000 900 11,000 1,904 8,000 360 10,264 20% complete as to conversion costs, thus needs 80% more tocomplete the units, (b) Materials $60,787 8,900 = Conversion costs$123,579 10,264 = $6.83 12.04 $18.87 (c) Costs to Be Assigned Total mfg. costs Assignment of Costs Transferred out Work in process, beg Conversion costs Started and completed Total costs transferred out Work in process, end Materials Conversion costs Total costs Equivalent Units Unit Cost 1,600 8,000 $12.04 $18.87 900 360 $6.83 $12.04 Total Costs Assigned $16,000 19,264 $6,147 4,335 $35,264 150,960 186,224 10,482 $196,706