Solomon Company is a cosmetics manufacturer. Its assembly department receives raw cosmetics from the molding department. The

assembly department places the raw cosmetics into decorative containers and transfers them to the packaging department. The

assembly department's Work in Process Inventory account had a $\frac{\text{\$}}{?}$Finch Plastic Products Company makes a plastic toy using two departments: parts and assembly. The following data pertain to the

parts department's transactions in Year $2$:

The beginning balance in the Work in Process$-$Parts account was $$13,700.$ This inventory consisted of parts for $1,000$ toys. The

beginning balances in the Raw Materials Inventory, Production Supplies, and Cash accounts were $$190,450,$$$2,000,$ and $$400,000,$

respectively.

Direct materials costing $$167,050$ were issued to the parts department. The materials were sufficient to make $7,000$ additional toys.

Direct labor cost was $$93,000,$ and indirect labor costs were $$9,300.$ All labor costs were paid in cash.

The predetermined overhead rate was $$0\mathrm{.}25$ per direct labor dollar.

Actual overhead costs other than production supplies and indirect labor for the year were $$13,950,$ which was paid in cash.

The parts department completed work for $5,500$ toys. The remaining toy parts were $20$ percent complete. The completed parts

were transferred to the assembly department.

All of the production supplies had been used by the end of Year $2.$

Over$-$ or underapplied overhead was closed to the Cost of Goods Sold account.

Required

a$.$ Determine the number of equivalent units of production.

b$.$ Determine the product cost per equivalent unit.

c$.$ Calculate the total cost allocated between the ending work in process inventory and parts transferred to the assembly department.

d$.$ Record the transactions in a partial set of T$-$accounts$\mathrm{.}59,500$ balance as of August $1.$ During August, the department

incurred raw materials, labor, and overhead costs amounting to $$64,000,$$$86,000,$ and $$86,000,$ respectively. The department

transferred products that cost $$331,500$ to the packaging department. The balance in the assembly department's Work in Process

Inventory account as of August $31$ was $$69,500.$

Required

Determine the cost of raw cosmetics transferred from the molding department to the assembly department during August.