Rivera Company has several processing departments. Costs charged to the Assembly Department for November 2020 totaled $2,288,076 as follows.Work in process, November 1
Materials $79,000
Conversion costs $48,200 $127,200
Materials added $1,594,520
Labor $ 225,800
Overhead $ 340,556
Production records show that 34,600 units were in beginning work in process 30% complete as to conversion costs, 662,700 units were started into production, and 24,100 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. Materials Conversion Costs
Equivalent Units ________ ________
Cost per unit $ _______ $ _______
Determine the assignment of costs to goods transferred out and in process.
Costs Accounted For:
Transferred Out $_____
Work In Process, November 30
Materials $_______
Conversion Costs ________ ________ Total Costs $_______
Prepare a production cost report for the Assembly Department (attached picture of Production Cost Report)
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