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Data:

	Units:
	Beginning work in process	5,000	units
	Transferred-in from the Moulding Department during theperiod	26,000	units
	Completed during the period	14,000	units
	Ending work in process (20% complete as to
	conversion work)	17,000	units
	Costs:
	Beginning work in process (transferred-in cost,$160;
	conversion cost, $230)	$390
	Transferred-in from the Moulding Department during theperiod	4,800
	Conversion costs added during the period	1,858

1.

Fill in the time line for the Drying? Department's process.

2.

Use the time line to compute the number of equivalent units ofwork performed by the Drying Department during the? period, thecost per equivalent? unit, and the total costs to account for.

3.

Assign total costs to? (a) units completed and transferred tothe assembly operation and? (b) units in the Drying? Department'sending work in process inventory.

Requirement 1. ?Fill-in the time line for theDrying Department.

Start					Complete				Complete

Requirement 2. Use the time line to compute thenumber of equivalent units of work performed by the DryingDepartment during the? period, the cost per equivalent? unit, andthe total costs to account for.

?Let's begin by to computing the number of equivalent units ofwork performed by the Drying Department during the period.

Fielding
Drying Department
Flow of Physical Units and Computation of Equivalent Units
	Flow of	Equivalent Units
	Physical	Transferred-	Conversion
Flow of Production	Units	in	Costs
Units accounted for:
Total equivalent units

?Next, compute the cost per equivalent unit. ?(Round thecost per equivalent unit to the nearest? cent.)

Fielding
Drying Department
Cost per Equivalent Unit
	Transferred-	Conversion
	in	Costs	Total
Cost per equivalent unit

Requirement 3. Assign total costs to

?(a?)

units completed and transferred to the assembly operationand

?(b?)

units in the Drying? Department's ending work in processinventory. ?(Enter quantities? first, then the cost perequivalent unit amounts in the same order as calculated in thepreceding step. Round your answers to the nearest whole?dollar.)

???

Fielding
Drying Department
Cost Assignment
		Transferred-		Conversion			Total
		in		Costs			Costs

Assignment of total costs:
a.			x (		+		)
b.
			x
							x
Total cost accounted for