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a.
Units in process at beginning of period
Less units finished during period
Units in process at beginning of period
b. Percent
Completed
This Period Whole Units Direct Materials Conversion
Inventory in process, beginning
Started and completed
Transferred to finished goods
Inventory in process, ending
Total units
c.
Direct Materials Conversion
Total costs for period in Assembly Department
Divided by total equivalent units (from above)
Cost per equivalent unit
d.
Cost of the units started and completed during the period:
Direct materials unit cost
Conversion unit cost
Total unit cost
x Units started and completed
Cost of units started and completed