Smurf Products Co. uses a process costing system to cost its products. The company has two departments; Assembly and Finishing. In the Assembly department direct material are placed into production at the beginning of the process and conversion costs are incurred evenly throughout the process. The following data for the assembly department pertain to June.

Beginning work-in-process inventory6,000 items, 1/3 complete to conversion

Units placed in production 24,000 units

Units completed 18,000 units

Ending work-in-process inventory12,000 items, 1/2 complete to conversion

Cost of beginning work-in-process$5,000 conversion costs

Direct material costs, current$18,000

Conversion costs, current$15,400

Required: (9)

Determine the equivalent units and the assignment of costs to units transferred-out and inventories using the FIFOmethod using the following worksheet.Use this space for your calculations and rough work. Carry unit costs to three decimal places.