Cavalier Company has several processing departments. Costs charged to the Assembly De
Cavalier Company has several processing departments. Costs charged to the Assembly Department for November 2010 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.
