How many units are incomplete in the assembly department at the end of July?
 
Find the testing department's cost per equivalent unit of production for conversion costs.
 
Find total costs of the units completed and transferred out from the assembly department to the testing department.

Find the testing department's equivalent units of production for direct materials costs.

 

Silverstar Company has two manufacturing processes for its processors: assembly and testing. Selected production and cost data of Silverstar follow for July: Units Assembly Department Testing Department 800 Beginning work-in-process, July 1 Started in July Transferred in during July Completed and transferred out during July Costs Beginning work-in-process, July 1 Transferred in costs Direct materials costs Conversion costs Started in July Direct materials costs Conversion costs 290 6,200 5,050 Assembly Department $26,500 $30,591 $567,335 $653,963 5,050 4,320 Testing Department $163,600 $17,000 $51,545.50 $73,280 $326,270 The direct materials are added at the beginning of both assembly and testing departments. The conversion costs are evenly added throughout the manufacturing processes in both assembly and testing departments. On July 31, the Assembly Department's ending Work-in-Process Inventory was 70% complete for conversion costs and the Testing Department's ending Work-in- Process Inventory was 50% complete for conversion costs. The weighted-average method is used.