P16A-17BP16a.17bPage 898Example of the time line from page 882 of the textRequirement 1. Fill-in the time line for Sue Electronics.Conversion CostsStartCompleteCompleteRequirement 2. Compute the equivalent units in the Assembly Department for April. (For entries with a 0 balance, make sure to enter"0" in the appropriate column.Sue ElectronicsAssembly DepartmentEquivalent Unit ComputationMonth Ended April 30Equivalent UnitsFlow of ProductionFlow of Physical UnitsDirect Materials Conversion CostsUnits accounted for: Completed and transferred out Ending work in process, April 30Total physical units accounted for$ -Equivalent units$ -$ -Compute the costs per equivalent unit in the Assembly Department for April. (For entries with $0 balance, make sure to enter "0"in the appropriate column. Round the cost per equivalent unit to two decimal places.)Sue ElectronicsAssembly DepartmentCost per Equivalent UnitMonth Ended April 30Flow of ProductionDirect Materials Conversion CostsBeginning work in process$ -$ -Costs added during AprilDivide by equivalent unitsCost per equivalent unitERROR:#DIV/0!ERROR:#DIV/0!Requirement 3. Assign total costs in the Assembly department to (a) units completed and transferred out to Programming and (b)units still in process at April 30. (Round your answers to the nearest whole dollar. Enter the cost per equivalent unit amounts in thesame order as calculated in the preceding step.)Sue ElectronicsAssembly DepartmentCost AssignmentMonth Ended April 30Assign Costs:Direct MaterialsConversion CostsTotal a. Completed and transferred out=$76,100 X (3.76 + 2.99)ERROR:#DIV/0! b. Ending work in process, April 30 Direct materials=$23,99 X 3.76ERROR:#DIV/0! Conversion costs=$9560 X 2.99ERROR:#DIV/0! Total ending work in process inventory, April 30ERROR:#DIV/0! Total cost accounted forERROR:#DIV/0!Requirement 4. Prepare a T-account for Work in process inventory--Assembly to show activity during April, including theApril 30 balance. (Leave unused cells blank.)Work in process inventory -- AssemblyBal, March 310Transferred to ProgrammingERROR:#DIV/0!Directy materials$ -Direct laborManufacturing overheadBal, April 30ERROR:#DIV/0! Sue Electronics makes CD players in three processes: assembly, programming, and packaging. Direct materials are added at the beginning of the assembly process. Conversion costs are incurred evenly throughout the process. The Assembly Department had no Work in process on March 31. In mid-April, Sue Electronics started production on 100,000 CD players. Of this number 76,100 CD players were assembled during April and transferred out ot the Programming Department. The April 30 Work in process in the Assembly Department was 40% of the way through the assembly process. Direct materials costing $375,720 were placed in production in Assembly during April, and direct labor of $157,700 and manufacturing overhead of $98,505 were assigned to that department. Requirements 1. Draw a time.

1. P16A-17BP16a.17bPage 898Example of the time line from page
882 of the textRequirement 1. Fill-in the time line for Sue
Electronics.Conversion
CostsStartCompleteCompleteRequirement 2. Compute the
equivalent units in the Assembly Department for April. (For
entries with a 0 balance, make sure to enter"0" in the
appropriate column.Sue ElectronicsAssembly
DepartmentEquivalent Unit ComputationMonth Ended April
30Equivalent UnitsFlow of ProductionFlow of Physical
UnitsDirect Materials Conversion CostsUnits accounted for:
Completed and transferred out Ending work in process, April
30Total physical units accounted for$ -Equivalent units$ -$
-Compute the costs per equivalent unit in the Assembly
Department for April. (For entries with $0 balance, make sure
to enter "0"in the appropriate column. Round the cost per
equivalent unit to two decimal places.)Sue ElectronicsAssembly
DepartmentCost per Equivalent UnitMonth Ended April 30Flow
of ProductionDirect Materials Conversion CostsBeginning work
in process$ -$ -Costs added during AprilDivide by equivalent
unitsCost per equivalent
unitERROR:#DIV/0!ERROR:#DIV/0!Requirement 3. Assign
total costs in the Assembly department to (a) units completed
and transferred out to Programming and (b)units still in process
at April 30. (Round your answers to the nearest whole dollar.
Enter the cost per equivalent unit amounts in thesame order as
calculated in the preceding step.)Sue ElectronicsAssembly
DepartmentCost AssignmentMonth Ended April 30Assign
Costs:Direct MaterialsConversion CostsTotal a. Completed
and transferred out=$76,100 X (3.76 + 2.99)ERROR:#DIV/0! b.
Ending work in process, April 30 Direct materials=$23,99
X 3.76ERROR:#DIV/0! Conversion costs=$9560 X
2.99ERROR:#DIV/0! Total ending work in process inventory,
April 30ERROR:#DIV/0! Total cost accounted
forERROR:#DIV/0!Requirement 4. Prepare a T-account for

2. Work in process inventory--Assembly to show activity during
April, including theApril 30 balance. (Leave unused cells
blank.)Work in process inventory -- AssemblyBal, March
310Transferred to ProgrammingERROR:#DIV/0!Directy
materials$ -Direct laborManufacturing overheadBal, April
30ERROR:#DIV/0!
Sue Electronics makes CD players in three processes: assembly,
programming, and packaging. Direct materials are added at the
beginning of the assembly process. Conversion costs are
incurred evenly throughout the process. The Assembly
Department had
no Work in process on March 31. In mid-April, Sue Electronics
started production on 100,000 CD players. Of this number
76,100
CD players were assembled during April and transferred out ot
the Programming Department. The April 30 Work in process in
the
Assembly Department was 40% of the way through the assembly
process. Direct materials costing $375,720 were placed in
production in Assembly during April, and direct labor of
$157,700 and manufacturing overhead of $98,505 were assigned
to that
department.
Requirements
1. Draw a time line for the Assembly Department
2. Use the time line to help you compute the number of
equivalent units and the cost per equivalent unit in the
Assembly Department for April.
3. Assign total costs in the Assembly Department to (a) units
completed and transferred to Programming during April and (b)
units still in process at April 30.
4. Prepare a T-account for Work in Process Inventory--
Assembly to show its activity during April, including the April
30 balance.
P16A-17B

3. Solution
P16a.17bPage 898Example of the time line from page 882 of the
textRequirement 1. Fill-in the time line for Sue
Electronics.Conversion
CostsStart40%Complete100%CompleteDirect materials
addedUnits transferred to Programming76,100 units completed
and transferred out23,900 units incompleteRequirement 2.
Compute the equivalent units in the Assembly Department for
April. (For entries with a 0 balance, make sure to enter"0" in
the appropriate column.Sue ElectronicsAssembly
DepartmentEquivalent Unit ComputationMonth Ended April
30Equivalent UnitsFlow of ProductionFlow of Physical
UnitsDirect Materials Conversion CostsUnits accounted for:
Completed and transferred out$ 76,100$ 76,100$ 76,100
Ending work in process, April 30$ 23,900$ 23,900$
9,560Total physical units accounted for$ 100,000Equivalent
units$ 100,000$ 85,660Compute the costs per equivalent unit
in the Assembly Department for April. (For entries with $0
balance, make sure to enter "0"in the appropriate column.
Round the cost per equivalent unit to two decimal places.)Sue
ElectronicsAssembly DepartmentCost per Equivalent UnitMonth
Ended April 30Flow of ProductionDirect Materials Conversion

4. CostsBeginning work in process$ -$ -Costs added during
April$ 375,720$ 256,205Divide by equivalent units$
100,000$ 85,660Cost per equivalent unit$ 3.76$
2.99Requirement 3. Assign total costs in the Assembly
department to (a) units completed and transferred out to
Programming and (b)units still in process at April 30. (Round
your answers to the nearest whole dollar. Enter the cost per
equivalent unit amounts in thesame order as calculated in the
preceding step.)Sue ElectronicsAssembly DepartmentCost
AssignmentMonth Ended April 30Assign Costs:Direct
MaterialsConversion CostsTotal a. Completed and transferred
out=$76,100 X (3.76 + 2.99)$ 513,534 b. Ending work in
process, April 30 Direct materials=$23,99 X 3.76$ 89,797
Conversion costs=$9560 X 2.99$ 28,594 Total ending work
in process inventory, April 30$ 118,391 Total cost
accounted for$ 631,925Requirement 4. Prepare a T-account for
Work in process inventory--Assembly to show activity during
April, including theApril 30 balance. (Leave unused cells
blank.)Work in process inventory -- AssemblyBal, March
310Transferred to Programming$ 513,534Directy materials$
375,720Direct labor157,700Manufacturing overhead98,505Bal,
April 30$ 118,391
Sue Electronics makes CD players in three processes: assembly,
programming, and packaging. Direct materials are added at the
beginning of the assembly process. Conversion costs are

5. incurred evenly throughout the process. The Assembly
Department had
no Work in process on March 31. In mid-April, Sue Electronics
started production on 100,000 CD players. Of this number
76,100
CD players were assembled during April and transferred out ot
the Programming Department. The April 30 Work in process in
the
Assembly Department was 40% of the way through the assembly
process. Direct materials costing $375,720 were placed in
production in Assembly during April, and direct labor of
$157,700 and manufacturing overhead of $98,505 were assigned
to that
department.
Requirements
1. Draw a time line for the Assembly Department
2. Use the time line to help you compute the number of
equivalent units and the cost per equivalent unit in the
Assembly Department for April.
3. Assign total costs in the Assembly Department to (a) units
completed and transferred to Programming during April and (b)
units still in process at April 30.
4. Prepare a T-account for Work in Process Inventory--
Assembly to show its activity during April, including the April

6. 30 balance.
P16A-19BP16A-19BPage 899SheetsCostsBeginning work in
process inventory- 0Beginning work in process inventory-
0Started production3,300Costs adding during March:Completed
and transferred out to Wood2,600 Compression in
March1,900 Adhesives1,365 Direct labor640Ending work in
process inventory (45% Manufacturing overhead2,445 of the
way through the preparation process)1,400Total
costs7,050Requirement 1. Fill-in the time line for the
Preparation Department.Conversion
CostsStart45%Complete100%CompleteAdhesives addedWood
addedUnits transferred out1,900 units completed and transferred
out1,400 units incompleteRequirement 2. Compute the
equivalent units. (For entries with a 0 balance, make sure to
enter "0" in the appropriate column.)Root's ExteriorsPreparation
DepartmentEquivalent Unit ComputationMonth Ended March
31Equivalent UnitsFlow of ProductionFlow of Physical
UnitsWoodAdhesivesConversion CostsUnits accounted for:
Completed and transferred out1,9001,9001,9001,900 Ending
work in process, March 311,4001,400- 0630Total physical units
accounted for3,300Equivalent
units3,3001,9002,530Requirement 3. Compute the total cost of
the units (sheets) (a) completed and transferred out to the
Compression Department and(b) the units in the Preparation
Department's Ending work in process inventory.Begin by

7. computing the cost per equivalent unit for wood, adhesives and
coversion costs. (For entries with $0 balance, makesure to enter
"0" in the appropriate column. Round the cost per equivalent
unit to the nearest cent.)Root's ExteriorsPreparation
DepartmentCost per Equivalent UnitMonth Ended March
31Flow of ProductionWoodAdhesivesConversion
CostsBeginning work in process$ -$ -$ -Costs added during
April$ 2,600$ 1,365$ 3,085Divide by equivalent units$
3,300$ 1,900$ 2,530Cost per equivalent unit$ 0.79$ 0.72$
1.22Compute the total cost of the units (a) completed and
transferred out to the Compression Department and (b) the units
in thePreparation Department's Ending work in process
inventory. (Round your answers to the nearest whole dollar.
Enter the costper equivalent unit amounts in the same order as
calculated in the preceding step.)Root's ExteriorsPreparation
DepartmentCost AssignmentMonth Ended March 31Assign
Costs:WoodAdhesivesConversion CostsTotal a. Completed and
transferred out=1,900 X ($0.79 + $0.72 + $1.22)$ 5,179 b.
Ending work in process, April 30 Wood=1,400 X $0.79$
1,103 Adhesives- 0$ - Conversion costs= 630 X
$1.22$ 768 Total ending work in process inventory, April
30$ 1,871 Total cost accounted for$ 7,050Requirement 4.
Prepare the journal entry to record the cost of the sheets
completed and transferred out to the Compression
Department.Journal EntryDateAcountsDebitCreditWork in

8. process inventory-Compression5,179 Work in process
inventory-preparation5,179Requirement 5. Show the activity for
March in the T-account and determine the ending balance.
(Leave unused cells blank)Work in process inventory --
PreparationBal, Feb 280Transferred out to Compression$
5,179Directy materials$ 3,965Manufacturing
overhead2,445Direct labor640Bal, Mar 31$ 1,871
Root's Exterios produces exterior siding for homes. The
Preparation Department begins with wood, which is chopped
into small bits.
At the end of the process, an adhesive is added. Then the
wood/adhesive mixture goes on to the Compression Department,
where the
wood is compressed into sheets. Conversion costs are added
evenly throughout the preparation process. March data for the
Preparation
Department are as follows (in millions):
Requirements
1. Draw a time line for the Preparation Department
2. Use the time line to help you compute the equivalent. (Hint:
Each direct material added at a different point in the
productiion process
requires its own equivalent unit computation.)
3. Compute the total costs of the units (sheets)
a. Completed and transferred out to the Compression

9. Department.
b. In the Preparation Department's Ending work in process
inventory.
4. Prepare the journal entry to record the cost of the sheets
completed and transferred out to the Compression Department.
5. Post the journal entries to the Work in process inventory--
Preparation T-account. What is the ending balance?
P16A-19B