McElroy, Incorporated produces a single model of a popular cell phone in large quantities. A single cell phone moves through two

departments, assembly and testing. The manufacturing costs in the assembly department during March follow:

The assembly department has no beginning Work$-$in$-$Process Inventory. During the month, it started $30,000$ cell phones, but only

$25,000$ were fully completed and transferred to the testing department. All parts had been made and placed in the remaining $5,000$

cell phones, but only $50\%$ of the conversion had been completed. The company uses the weighted$-$average method of process

costing to accumulate product costs.

Required:

$2.$ compute the cost of units completed and transferred to the testing department.

$3.$ Compute the cost of the ending Work$-$in$-$Process.