The Assembly Department of

Power MotorsPower Motors

began

SeptemberSeptember

with no work in process inventory. During the month, production that cost

$ 64 comma 434$64,434

(direct materials,

$ 12 comma 954$12,954,

and conversion costs,

$ 51 comma 480$51,480)

was started on

31 comma 00031,000

units.

PowerPower

completed and transferred to the Testing Department a total of

23 comma 00023,000

units. The ending work in process inventory was

30 %30%

complete as to direct materials and

70 %70%

complete as to conversion work.