Bahrain Company makes snow blowers, it has two departments that process all products: Assembly and Testing The following data pertain to the Assembly department. Direct materials are added at the beginning of the process and conversion costs are uniformly incurred. The degree of completion of conversion cost is as follows: At the beginning of September, work in process is 40% complete and at the end of the month work in process is 60% complete. Other data for the month include: Beginning work-in-process inventory 3,200 units Units started 4,000 units Units completed 6,400 units Ending work-in-process inventory ? Conversion costs for September $400,000 13 OF 13 QUESTIONS REMAINING Grad Units completed 6,400 units E Ending work-in-process inventory 7 Conversion costs for September $400,000 Direct materials cost for September $520,000 Beginning work-in-process costs: Materials $308,000 Conversion $164,160 Required: a) Prepare a production cost schedule for the Assembly Department at the end of September using the weighted average method of process costing. (9 marks) b) Prepare the necessary journal entries.
