In April, the Assembly Department's beginning work in process was zero units. During the month, 40,000 units were

transferred to the Finishing Department, The Assembly Department had 20,000 units that were 60% complete in its

ending work in process. The Finishing Department had zero beginning inventory in April. The Assembly

Department's total product costs for April were $260,000.

Required:

(A) Calculate the number of equivalent units for the Assembly Department.

(B) Calculate the cost per equivalent unit.

(C) Determine the cost of the goods transferred to the Finishing Department.

(D) Determine the cost of the Assembly Department's ending work in process.