sue electronics makes CD players in three processes: assembly, programming, and packaging.
Direct materials are added at the beginning of the assembly process. Conversion cost are incurred evenly throughout the process. The assembly department had no work in process on March 31.
In mid-April Sue Electronics started producing on 100,000 Cd players.
Of this number, 76,100 CD players were assembled during April and transferred out to the programming department.
The April 30 work in process in the assembly department was 40% of the way through the assembly process Direct materials costing $375,720 were placed in production in assembly during April, and direct labor of $157,700 and manufacturing overhead of $98,505, were assigned to the department.
1. draw a time line for the assembly department.
2. use the timeline to help you compute the number of equivalent units and the cost per equivalent unit in the assembly department for April.
3. assign total cost in the assembly department to (a) units completed and transferred to programming in April and (b) units still in process at April 30.
4. prepare a T- Account for work in process inventory- assembly to show its activity during April, including the April 30 balance.