The Assembly Department of

Power MotorsPower Motors

began

SeptemberSeptember

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

$39,860

(direct materials,

$9,900 ,

and conversion costs,

$29,960 )

was started on

23,000

units.

PowerPower

completed and transferred to the Testing Department a total of

15,000

units. The ending work in process inventory was

37.5%

complete as to direct materials and

80%

complete as to conversion work.

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1.	Compute the equivalent units for direct materials and conversion costs.
2.	Compute the cost per equivalent unit.
3.	Assign the costs to units completed and transferred out and ending work in process inventory.
4.	Record the journal entry for the costs transferred out of the Assembly Department to the Testing Department.
5.	Post all of the transactions in the "Work in Process Inventorylong dash Assembly" T-account. What is the ending balance?