Process Costing Case Study - Accompanying Spreadsheet Version 2991 Process Costing - Assembly Department - June Process Costing - Assembly Department - July Information regarding inventory production for the Assembly Department for June is as follows: Information regarding inventory production for the Assembly Department for July is as follows: Direct materials costs in June for 41,300 units $716,555 Direct materials costs in July for 54,200 units $944,164 Process Costing - Assembly Department - August Information regarding inventory production for the Assembly Department for August is as follows Direct materials costs in August for 71,100 units Direct labor costs incurred in June Factory overhead costs incurred in June Work completed in June: 35,700 units 276,612 Direct labor costs incurred in July 424,834 Direct labor costs incurred in August 149,520 Factory overhead costs incurred in July 223,899 Factory overhead costs incurred in August Ending work in process, June 30: 5,600 units, 30% completed Work completed in July: 52,700 units Ending work in process, July 31: 7,100 units, 90% completed Work completed in August: 69,300 units Ending work in process, August 31: 8,900 units, 60% completed Equivalent Units Category Whole Units of Production for Materials Equivalent Units of Production for Conversion Costs Category Whole Units Started in May, Started in June; Completed in June 0 Completed in July Started in June; Started in July Completed in June 35,700 Started in June; Completed in July 5,600 TOTAL 41,300 Completed in July Started in July Completed in August TOTAL Equivalent Units of Production for Materials Equivalent Units of Production for Conversion Costs Category Whole Units Equivalent Units of Production for Materials Started in July, Completed in August Started in August Completed in August Started in August Completed in September TOTAL Equivalent Units of Production for Conversion Costs a) Materials cost per equivalent unit b) Conversion cost per equivalent unit c) Cost per unit of finished goods started in May and completed in Jun. d) Total cost of all finished goods started in May and completed in Jun. e) Cost per unit of finished goods started and completed in Jun. f) Total cost of all finished goods started and completed in Jun. g) Cost per unit of the work in process inventory on Jun. 30 h) Total cost of the work in process inventory on Jun. 30 a) Materials cost per equivalent unit b) Conversion cost per equivalent unit c) Cost per unit of finished goods started in Jun. and completed in Jul. d) Total cost of all finished goods started in Jun. and completed in Jul. e) Cost per unit of finished goods started and completed in Jul. f) Total cost of all finished goods started and completed in Jul. g) Cost per unit of the work in process inventory on Jul. 31 h) Total cost of the work in process inventory on Jul. 31 a) Materials cost per equivalent unit b) Conversion cost per equivalent unit c) Cost per unit of finished goods started in Jul. and completed in Aug. d) Total cost of all finished goods started in Jul. and completed in Aug. e) Cost per unit of finished goods started and completed in Aug. f) Total cost of all finished goods started and completed in Aug. g) Cost per unit of the work in process inventory on Aug. 31 h) Total cost of the work in process inventory on Aug. 31 Note for August costs: Enter the amounts given in the case study for the preferred option.