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Data concerning a recent periods activity in the Assembly Department, the first processing department in a company that uses
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1.

Cost of ending work in process EUP Cost per EUP Total Cost
Material 460 $2.80 $1,288
Conversion 190 $0.60 $114
Cost of Ending work in process $1,402

2.

Cost of Units transferred to next department: EUP Cost per EUP Total Cost
Cost required to complete beginning WIP:
Material 590 $2.80 $1,652
Conversion 1170 $0.60 $702
Cost of unit started and completed [(26100-2200)*$3.40] $81,260
Cost of Units transferred to next department $83,614
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