Shiffon Electronics manufactures music player. Its costing system uses two cost categories, direct materials

and conversion costs. Each product must pass through the Assembly Department, the Programming

department, and the Testing Department. Direct materials are added at the beginning of the production

process. Conversion costs are allocated evenly throughout production. Shiffon Electronics uses weighted$-$

average costing.

The following information is available for the month of March $2017$ for the Assembly department.

The cost details for the month of March are as follows:

Work in process, beginning inventory:

Compute the following using average method:

a$)$ Units completed and transferred out.

b$)$ Total cost to account for.

c$)$ Equivalent units with respect to direct materials and conversion costs.

d$)$ Cost per direct materials equivalent units and cost per conversion cost equivalent units.

e$)$ Total cost assigned to units completed and transferred out.

f$)$ Total cost assigned to units in ending inventory.