| P16A-17B(30–45 min) |
| Req. 1 |
| | Start | | | | Complete | | | | Complete |
| Req. 2 |
| | Sue Electronics |
| | Assembly Department |
| | Equivalent Unit Computation |
| | Month Ended April 30 |
| | Flow of Production | | | | | Flow of Physical Units | | Equivalent Units |
| | | | | | | | | Direct
Materials | | Conversion
Costs |
| | Units accounted for: |
| | Equivalent units |
| | Sue Electronics |
| | Assembly Department |
| | Cost per Equivalent Unit |
| | Month Ended April 30 |
| | Flow of Production | | | | | Direct
Materials | | Conversion
Costs |
| | Cost per equivalent unit |
| Req. 3 |
| | Sue Electronics |
| | Assembly Department |
| | Cost Assignment |
| | Month Ended April 30 |
| | Assign costs: | | | | Direct Materials | | | Conversion Costs | | | | Total |
| | a. Completed and transferred out | | | | | × ( | | + | | ) |
| | b. Ending work in process, April 30: |
| | Direct materials | | | | | × |
| | Conversion costs | | | | | | | | | × |
| | Total ending work in process inventory, April 30 |
| | Total cost accounted for |
| Req. 4 |
| | Work in process inventory – Assembly |
| | Bal., March 31 | | | | 0 |