Mendez Company produces a product in two departments: Assembly and Packaging. In the Assembly Department, parts are assembled and then transferred to Packaging. All direct materials are added at the beginning of the process; conversion costs are added evenly throughout the process. Mendez uses the weighted average method. Data for Assembly in June follow:

Mendez Company Assembly Department Ending June 30, 20XX Units, Beginning inventory (60% complete) Units started Units, Ending inventory (20% complete) 800 2,000 500 Cost in beginning inventory was $4,960, costs added during June were 12,640. 1. Fill in the physical flow schedule shown below. Mendez Company Beginning inventory Completed & transferred out: From beginning inventory Started & completed Started Ending inventory Total units to account for Total units accounted for 2. Using the weighted average method, the equivalent units of production were: Direct Materials Conversion Cost Costs: Total Beginning Work in Process $4,000 $10,000 960 $4,960 2,640 $12,640 June Direct Materials Conversion Cost Completed and transferred out Ending inventory (20% complete) Total equivalent units 3. The unit direct materials cost for June is (Round your answer to two decimal places.) $ The unit conversion cost for June is (Round your answer to the nearest cent. Use the rounded answer in subsequent requirements, if required.) $ 4. The cost of completed units transferred out during June is $ The cost of ending inventory as of June 30th is $ 5. Enter the appropriate letters to the correct T-accounts for WIP-Assembly, and WIP-Packaging for each of the following: a. Recognize the beginning balance of WIP-Assembly. b. Recognize the use of Assembly resources for June. c. Recognize the cost of units transferred out of WIP-Assembly. d. Recognize the cost of units transferred into WIP-Packaging. e. Recognize the ending balance of: WIP-Assembly. WIP-Assembly Department WIP-Packaging Department (a) (d) (b)