Sue Electronics makes CD players in three processes: assembly, programming, and packaging. Direct materials are added at the beginning of the assembly process. Conversion costs are incurred evenly throughout the process. The Assembly Department had no work in process on March 31. In mid-April, Sue Electronics started production on 100,000 CD players. Of this number, 76,100 CD players were assembled during April and transferred out to the Programming Department. The April 30 work in process in the Assembly Department was 40% of the way through the assembly process. Direct materials casting 375,720 were placed in production in Assembly during April, and direct labor of $157,700 and manufacturing overhead of $98,505 were assigned to that department.

Draw a time line for assembly department
Computed the equivalent units
Assigned total costs in the assembling department
Prepared T-account for WIP inventory

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