Weather Instruments assembles products from component parts. It ...

[faduma]

Weather Instruments assembles products from component parts. It has two departments that process all products. During January, the beginning work in process in the assembly department was half complete as to conversion and complete as to direct materials. The beginning inventory included $12,000 for materials and $4,000 for conversion costs. Overhead is applied at the rate of 50% of direct manufacturing labor costs. Ending work-in-process inventory in the assembly department was 40% complete. All spoilage is considered normal and is detected at the end of the process. 

Assembly

Finishing

Beginning work-in-process units

20,000

24,000

Units started this period

40,000

?

Units transferred this period

50,000

54,000

Ending work-in-process units

8,000

20,000

Material costs added

$44,000

$28,000

Direct manufacturing labor

$16,000

$24,000

Required: 
Prepare a production cost worksheet using weighted-average for the assembly department>

[abro1885]

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