Costs
Cost per equivalent unit:
Total costs for January in Cutting Department
Total equivalent units
Cost per equivalent unit
Costs assigned to production:
Inventory in process, January 1
Costs incurred in January
Total costs accounted for by the Cutting Department
Cost allocated to completed and partially completed units:
Inventory in process, January 1 balance
To complete inventory in process, January 1
Cost of completed January 1 work in process
Started and completed in January
Transferred to finished goods in January
Inventory in process, January 31
Total costs assigned by the Cutting Department
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Assignment Score: 29.56%