Huizinga Company of Azusa, California, manufactures a line of plastic products. Each type of product must go through special bonding process before being sent to the Packaging Work Cell. The company employs an activity-based costing system and assigns many overhead costs to the various parts of the operating process using ABC assignment rates. Some overhead costs, such as supplies and electric power, are traced directly to the production processes. At July 1, 2014, there were 800 units in process in the Bonding Work Cell, 100 percent complete for direct materials and 60 percent complete for conversion costs. During July, 32,800 were started into production. At the close of operations on July 31, 600 units remained in process, with all direct materials and 80 percent of the conversion costs added. The following activity-based costing information was available for July.

special bonding process before being sent to the Packaging Work Cell. The company employs an activity-based costing Huizinga Company of Azusa, California, manufactures a line of plastic products. Each type of product must go through system and assigns many overhead costs to the various parts of the operating process using ABC assignment rates. Some were 800 units in process in the Bonding Work Cell, 100 percent complete for direct materials and 60 percent complete overhead costs, such as supplies and electric power, are traced directly to the production processes. At July 1, 2014, there units remained in process, with all direct materials and 80 percent of the conversion costs added. The following activity information was available for Total Costs $ 18,430 29,440 96,750 35,640 31,500 Cost Driver Number of purchase orders Repair hours Number of setups Number of moves Number of square feet 640 hours 430 setups 220 moves Activity Cost Driver Amounts Materials purchasing Total Bonding Machine repairs Company Work Cell Machine setups 97 purchase orders 36 purchase orders 88 hours Materials moving 108 setups Companywide overhead 38 moves 15,000 square feet 2,260 square feet Other cost information for July for the Bonding Work Cell is summarized below: Beginning Work in process inventory: Direct materials $ Conversion costs: 4,975 Directly traceable labor and overhead 1,295 ABC - assigned overhead 860 Costs added to production in July: Direct materials 203,360 Conversion costs: Directly traceable labor and overhead ABC-assigned overhead 102,410 ? a. Output of the Bonding Work Cell is transferred to the Packaging Work Cell, where the products are packaged in an assortiment of unique containers, based on precise customer specifications. Compute the activity-based costing assignment rates for July. b. Compute the amount of ABC-assigned overhead that was charged to the Bonding Work Cell in July Using Weighted Average Approach, prepare a production report for the Bonding Work Cell for July 2014 d. Identify the amount that should be transferred out of the Work in Process Inventory account, and state where those doll should be transferred. c