Wildhorse Industries Inc. manufactures dorm furniture in separate processes. In each process, materials are added at the beginning, and conversion costs are incurred uniformly. Production and cost data for the first process in making a product are as follows.

Cutting Department

Production DataJuly

T12-Tables

Work in process units, July 1

0

Units started into production

26,000

Work in process units, July 31

3,900

Work in process percent complete as to conversion, July 31

60%

Cost DataJuly

Work in process, July 1

$0

Direct materials used in July

494,000

Direct labor incurred in July

304,720

Manufacturing overhead assigned in July

135,200

Total

a3)

Determine the unit costs of production for July.

		Materials		Conversion Costs		Total Costs
Unit costs-T12 Tables		$enter a dollar amount

a4)

Show the assignment of costs to units completed and transferred out and to work in process for July.

T12 Tables
Costs accounted for:
Completed and transferred out		$enter a dollar amount
Work in process
Materials	$enter a dollar amount
Conversion costs	enter a dollar amount	enter a total amount
Total costs		$enter a total amount

$933,920