Muskoge Company uses a process-costing system. The company manufactures a product that is processed in two departments: Molding and Assembly. In the Molding Department, direct materials are added at the beginning of the process; in the Assembly Department, additional direct materials are added at the end of the process. In both departments, conversion costs are incurred uniformly throughout the process. As work is completed, it is transferred out. The following table summarizes the production activity and costs for February:

		Molding		Assembly
Beginning inventories:
Physical units		10,000		8,000
Costs:
Transferred in				$45,200
Direct materials		$22,000
Conversion costs		$13,800		$16,800
Current production:
Units started		25,000		?
Units transferred out		30,000		35,000
Costs:
Transferred in				?
Direct materials		$56,250		$39,550
Conversion costs		$103,500		$136,500
Percentage of completion:
Beginning inventory		40%		50%
Ending inventory		80		50

3. Repeat Requirements 1 and 2 for the Assembly Department. a. A physical flow schedule: Assembly Department, Physical flow schedule: Units accounted for: Units, beginning work in process Units started in February (transferred in) 8,000 30,000 38,000 Total units to account for Units accounted for: Units completed and transferred out: Started and completed From beginning work in process 27,000 8,000 Units, ending work in process 3,000 Total units accounted for 38,000 b. An equivalent units calculation Total Equivalent Units Direct Materials 35,000 Conversion Costs 34,000 X Transferred In 38,000 c. Calculate the total unit costs. Round your intermediate computations and final answer to four decimal places. 5.7700 X per unit d. Calculate the cost of ending work in process and cost of goods transferred out. Round your answers to the nearest dollar. Cost of ending work in process: $ 300,240 X Cost of goods transferred out: 388,240 x e. A cost reconciliation. If required, round your answers to the nearest dollar. Costs to account for: Beginning work in process 62,000 Costs incurred 349, 150 x Total costs to account for $ 411,150 X Costs accounted for: Transferred out 388,240 X Ending work in process 23,610 x Total costs accounted for $ 411,850 X Prepare journal entries that show the flow of manufacturing costs for the Assembly Department. (a) Materials are added at the end of the process, (b) conversion costs are recorded, and (c) the units are transferred to Finished Goods. a. Work in Process-Assembly 39,550 Materials Inventory 39,550 b. Work in Process-Assembly 136,500 Conversion Costs-Control 136,500 c. Finished Goods 388,240 x Work in Process Assembly 388,240 X