Shiffon Electronics manufactures music player. Its costing system uses two cost categorles, direct materials and conversion costs. Each product must pass through the Assembly Department, the Programming department, and the Testing Department. Diject materials are added at the beginning of the production process. Converslon costs are incated evenly throughout production. Shiffon Electronics uses weightedaverage costing.
The following Information is avallable for the month of March for the Assembly department.
Work in process, beginning inventory Conversion costs complete
Units started during March
Work in process, ending inventory:
Conversion costs complete
units
units
units
The cost details for the month of March are as follows:
Work in process, beginning inventory:
tableDirect materials,$