Lehman Pottery Company manufactures clay molded pottery on an assembly line. Its standard costing system uses two cost categories, direct materials and conversion costs. Each product must pass through the Assembly Department and the Finishing Department. Direct materials are added at the beginning of the production process. Conversion costs are allocated evenly throughout production.

Data for the Assembly Department for August 2019 are:

Work in process, beginning inventory: 0 units

Units started during August 450 units

Work in process, ending inventory: 300 units

Direct materials (100% complete)

Conversion costs (60% complete)

Costs for August: Costs for Assembly:

Direct materials $58,000

Conversion costs $45,000

Using the 5 step format in the Textbook and solutions manual, prepare the Production Cost Worksheet using the Weighted Average Method.

Round to 2 digits when calculating the Cost per Equivalent Unit (Example $28.58)