Timekeeper Inc. manufactures clocks on a highly automated assembly line. Its costing system uses two cost categories, direct materials and conversion costs. Each product must pass through the Assembly Department and the Testing Department. Direct materials are added at the beginning of the production process, so all units are $100\%$ complete with respect to direct materials. Conversion costs are allocated evenly throughout production. Timekeeper Inc. uses weighted$-$average costing.

Physical units for the Assembly department are:

Work in process, beginning inventory, $60\%$ complete with

$320$ units

respect to conversion costs

Units started during June

Units completed during June

February Work in process, ending inventory, $70\%$ complete

$1,020$ units

$1,190$ units

$150$ units

with respect to conversion costs

Costs for Assembly are:

Work in process, beginning inventory:

$\backslash$table$[[$Direct materials,$$90,000$