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The debits to Work in ProcessAssembly Department for April, together with data concerning
production, are as follows:
April 1, work in process:
All direct materials are added at the beginning of the process, and the first-in, first-out method is
used to cost inventories. The conversion cost per equivalent unit for April is Materials cost,
3,000 units$7,200 Conversion costs, 3,000 units, 40% completed6,000Materials added during
April, 10,000 units25,000Conversion costs during April30,800Goods finished during April,
12,000 units0April 30 work in process, 1,000 units, 40% completed0

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