16-17 - 16-17 16-32(continued(2(continued Costs Assigned To...

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16-17 16-32 (continued) (2) (continued) Costs Assigned To units completed and transferred to finished goods inventory Direct materials 900 equivalent units @ $109 = $98,100 Conversion 900 equivalent units @ $ 42 = 37,800 $135,900 To ending (Aug. 31) goods-in-process inventory Direct materials 200 equivalent units @ $109 = $21,800 Conversion 120 equivalent units @ $ 42 = 5,040 26,840 Total costs assigned $162,740 16-33 (1) GENUINE PRODUCTS COMPANY Process Cost Sheet (March) Equivalent Units - Assembly Equivalent Equivalent
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