Mayhem electronics makes. Game consoles in three processes : assembly , programming and packaging . Direct Materials are added at the beginning of the assembly process. Conversion costs are incurred evenly throughout the process . The Assembly department had No work-in-process inventory on March 31st. In mid-april , mayhem. Electronics started production of 99,000 game consoles of this number , 95,000 games consoles were assembled during April and transferred out to the programming department . The April 30 work-in-process inventory in the assembly department was 45% of the way through the assembly process. Direct materials Costing $301,950 were placed in production in assembly during April , direct labor of $100,960 was assigned and Manufacturing Overhead of $136,200 was allocated to that department .

Requirements:

A. Prepare a production cost report for the assembly Department for April. The company used the weighted average method .

a). Total cost per EUP. $5.50

B). Prepare a T account. For the work-in process inventory Assembly to show its activity during April including April 30 balance

b) . WIP balance $16,610