Problem 16-04A

Rivera Company has several processing departments. Costs charged to the Assembly Department for November 2020 totaled $2,281,320 as follows.

Work in process, November 1
Materials		$79,400
Conversion costs		48,500		$127,900
Materials added				1,589,560
Labor				226,000
Overhead				337,860

Production records show that 34,900 units were in beginning work in process 30% complete as to conversion costs, 660,500 units were started into production, and 25,000 units were in ending work in process 40% complete as to conversion costs. Materials are entered at the beginning of each process.

	Your answer is partially correct. Try again.

Determine the equivalent units of production and the unit production costs for the Assembly Department. (Round unit costs to 2 decimal places, e.g. 2.25.)

		Materials		Conversion Costs
Equivalent Units
Cost per unit		$		$

LINK TO TEXT

LINK TO VIDEO

	Your answer is incorrect. Try again.

Determine the assignment of costs to goods transferred out and in process.

Costs accounted for:
Transferred out		$
Work in process, November 30
Materials	$
Conversion costs
Total costs		$