Wildhorse Company manufactures hockey pucks and soccer balls. For both products, materials are added at the beginning of the production process and conversion costs are incurred evenly. Wildhorse uses the FIFO method to calculate equivalent units of production. Production and cost data for the Assembly Department for August are as follows:

roduction DataHockey Pucks		Units		Percent Complete as to Conversion Costs
Work in process inventory units, August 1		500		70%
Units started into production		1,600
Work in process inventory units, August 31		600		30%
Cost DataHockey Pucks
Work in process inventory, August 1		$1,200
Costs added during August
Direct materials		1,600
Direct labour		1,100
Manufacturing overhead		1,028
Production DataSoccer Balls
Work in process inventory units, August 1		400		90%
Units started into production		2,150
Work in process inventory units, August 31		200		60%
Cost DataSoccer Balls
Work in process inventory, August 1		$400
Costs added during August
Direct materials		3,440
Direct labour		1,040
Manufacturing overhead		1,492

1. The equivalent units of production for materials and conversion costs

	Hockey pucks	soccer balls
Materials
conversion cost

2. The unit production costs for materials and conversion costs

	Hockey pucks	soccer balls
Materials	$	$
conversion cost	$	$

3. The assignment of costs to units completed and transferred out and to work in process inventory at the end of the accounting period

	hockey pucks	soccer balls
Beginning WIP
Complete beginning WIP
Started and completed
costs for units transferred out
ending WIP
Total costs