Cost of Units Completed and in Process The charges to Work in ProcessAssembly Department for a period, together with information concerning…

Cost of Units Completed and in Process

The charges to Work in Process—Assembly Department for a period, together with information concerning production, are as follows. All direct materials are placed in process at the beginning of production.

Work in Process—Assembly Department

Bal., 8,000 units, 40% completed29,120

Direct materials, 188,000 units @ $2. 

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