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16-18 - 16-18 16-33(continued(1(continued Costs Assigned...

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16-18 16-33 (continued) (1) (continued) Costs Assigned - Assembly To units completed and transferred to Aging Direct materials 320 equivalent units @ $32 = $10,240 Conversion 320 equivalent units @ $23 = 7,360 $17,600 To ending (March 31) goods-in-process inventory (in Assembly) Direct materials 60 equivalent units @ $32 = $ 1,920 Conversion 30 equivalent units @ $23 = 690 2,610 Total costs assigned $20,210 Equivalent Units - Aging Equivalent Equivalent Physical units for units for
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