Scenario 1. Units in process at the end of August are

40% complete; materials are added at the beginning of the process.

Sanders Company
Production Cost Report - Assembly Department (Partial)
Month Ended August 31
		Equivalent Units
	Physical	Direct	Conversion
UNITS	Units	Materials	Costs
Units accounted for:
Completed and transferred out
Ending work-in-process
Total units accounted for

Scenario 2. Units in process at the end of August are

60% complete; materials are added at the beginning of the process.

Sanders Company
Production Cost Report - Assembly Department (Partial)
Month Ended August 31
		Equivalent Units
	Physical	Direct	Conversion
UNITS	Units	Materials	Costs
Units accounted for:
Completed and transferred out
Ending work-in-process
Total units accounted for

Scenario 3. Units in process at the end of August are

40% complete; materials are added at the end of the process. (Complete all answer boxes. Enter "0" for zero balances.)

Sanders Company
Production Cost Report - Assembly Department (Partial)
Month Ended August 31
		Equivalent Units
	Physical	Direct	Conversion
UNITS	Units	Materials	Costs
Units accounted for:
Completed and transferred out
Ending work-in-process
Total units accounted for

Scenario 4. Units in process at the end of August are

60% complete; materials are added at the halfway point.

Sanders Company
Production Cost Report - Assembly Department (Partial)
Month Ended August 31
		Equivalent Units
	Physical	Direct	Conversion
UNITS	Units	Materials	Costs
Units accounted for:
Completed and transferred out
Ending work-in-process
Total units accounted for

Units in process at the beginning of August

400

Units started in August

1,700

Units completed and transferred

1,400

Units in process at end of August

700