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Question 1: Alex Phan LLC's costing system uses two cost categories: direct materials and conversion costs. Each of its products must go through the assembly department and the testing department. Direct materials are added at the beginning of production. Conversion costs are allocated evenly throughout production. Data for the assembly department for February 2016 are as follows: Production DataUnits Work in process, beginning inventory (50% complete in terms of conversion costs) Units started during February Work in process, ending inventory (60% complete in terms of conversion costs) 400 units Cost Data Work in process, beginning inventory costs Direct materials Conversion costs Direct materials costs added during February Conversion costs added during February $200,000 $200,000 $300,000 $720,000 Required: A. Complete the four steps necessary to prepare a production cost report. Tutorials - Matthew B. Determine the costs of completed and transferred out units during February 2016 and the costs of WIP ending inventory at Feb 31, 2016 of the assembly department