Best electronics makes CD players in three processes, assembly programming in packaging. Direct materials are added at the beginning of the assembly process. The assembly Department has no work in process inventory on March 31st. in mid April Beth electronic started production on 115,000 CD players. of this number 99000 CD players were assembled during April in transferred out to the programming Department. The April 30th work in process inventory in the assembly department was 45 percent of the way through the assembly process. Direct material costing $345,000 were placed in production assembly during April, and direct labor of $150,000 and manufacturing overhead of $62,400 were assigned to that department.
1. Compute the number of equivalent units and the cost per equivalent units in the assembly Department for April.
2. Assign total cost in the assembly department to (a) units completed and transferred to programming during April and (b) units still in process at April 30th.
3. Prepare a t-account for work in process inventory- Assembly to show its activity during April including the April 30th balance.