One of Sun Appliance's products is a dishwasher. Two processing departments are involved in the dishwasher's manufacture. The tub is assembled in one department, and a second department assembles and installs the motor. There is no beginning or ending work in process in either department. During March, the company incurred the following costs in the manufacture of 4,000 dishwashers.

	Tub Department			Motor Department
Direct materials	$	150,000		$	96,000
Direct labor		12,000			18,000
Manufacturing overhead		18,000			6,000

Instructions

Complete a production cost report for the Motor Department of Sun Appliance for March.

Part 1 Physical Flow	Total Units
Inputs
Beginning WIP
Started
Dishwashers to account for
Outputs
Units completed
Ending WIP
Dishwashers to account for
Part 2 Equivalent Units		Direct Materials	Conversion
Based on monthly input
Beginning WIP
Units Started
Equivalent units of input		$	$
Based on monthly output
Units completed
Ending WIP
Equivalent units of outpu		$	$
Part 3 Cost Per Equivalent Unit	Total Unit Cost	Direct Materials	Conversion
Costs from Tub Department
Costs from motor department
Total		$	$
Divide by equivalent units
Costs oer equivalent unit		$	$
Part 4 Total Cost Assignment	Total Costs	Direct Material	Conversion
Costs to account for
Cost of beginning WIP
Cost added during the period
Total cost to account for	$	$	$
Costs accounted for
Cost of goods tansfered
Beginning WIP last period
Beginning WIP this period
Started and Completed
Tot cost transferred	$	$	$
Adding ending WIP
Total cost accounted for	$	$	$$