Problem - Sue Electronics makes CD players in three processes: assembly, programming, and packaging. Direct materials are added at the beginning of the assembly process. Conversion costs are incurred evenly throughout the process. The assembly department had no work in process on March 31st. In mid-April, Sue electronics started production on 100,000 cd players. of this number, 76,000 cd players were assembled during April and transferred out to the programming department. The April 30th work in process in the assembly department was 40% of the way through the assembly process. Direct materials costed $375,720.00 were placed in production in assembly during April, and direct labor of $157,700.00 and manufacturing overhead of 98,505.00 were assigned to that department.

1. Draw a time line for the Assembly Department.

2. Use the time line to help you compute the number of equivalent units and the cost per equivalent unit in the Assembly Department for April.

3. Assign total costs in the Assembly Department to (a) units completed and transferred to Programming during April and (b) units still in progress at April 30th.

4. Prepare a T-Account for Work in Process Inventory----- assembly to show its activity during April, including the April 30th balance.