In the Assembly Department, all materials are added at the beginning of the process. Labor and overhead (conversion resources) are added evenly throughout the process. The following information pertains to the Assembly Department for the month of August.

Physical Units Materials Conversion

Beg work in process Inventory 1,000 units (90%) complete $4,600 $2,340

Units started in August 6,000 units

Ending work in process inventory 800 unit (30% complete)

Costs added in August $40,200 $49,800

a. How many units were completed and transferred out?

b. Using the weighted average method, what is the cost assigned to the ending work in process inventory?

c. Using the FIFO method, what is the cost assigned to the ending work in process inventory?

Refer to question c. Assume that the Assembly Department transfers units that it completes to the Packaging Department to do the final work in the production process. Provide the journal entry to record the transfer of units out of the Assembly Department and to the Packaging Department.