Estrella Company has several processing departments. Costs charged to the Assembly Department for November 2012 totaled $2,229,000 as follows. Work in process, November 1 Materials $69,000 Conversion costs 48,150 $117,150 Materials added 1,548,000 Labor 225,920 Overhead 337,930
Production records show that 35,000 units were in beginning work in process 30% complete as to conversion costs, 700,000 units were started into production, and 25,000 units were in ending work in process 40% complete as to conversion costs. Materials are entered at the beginning of each process.
(a) Determine the equivalent units of production and the unit production costs for the Assembly Department.