Expert Solutions

Rivera Company has several processing departments. Costs charged to the Assembly Department for November 2011 totaled $1,891,004 as follows.

Work in process, November 1

Materials $69,310

Conversion costs

48,140- 

$117,450 - 

Materials added 1,479,109

Labor 227,960- 

Overhead 66,485

Production records show that 38,400 units were in beginning work in process 30% complete as to conversion costs, 739,700 units were started into production, and 28,000 units were in ending work in process 40% complete as to conversion costs. Materials are entered at the beginning of each process.

Determine the equivalent units of production and the unit production costs for the Assembly Department. (Round cost per unit answers to 2 decimal places, e.g. 2.25.)

Determine the assignment of costs to goods transferred out and in process. (Use rounded amounts from above for successive calculations. Round answer to 0 decimal places, e.g. 125.)

Materials Costs Conversion Costs

Equivalent units

Cost per unit $ $