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Dirt Cleaners Inc  Transferred out 50,000 units  Ending work in process 6,000 units \begin{array}{cr}\text { Transferred out } & 50,000 \text { units } \\\text { Ending work in process } & 6,000 \text { units }\end{array}

Question 150

Essay

Dirt Cleaners Inc. has the following production data for January:  Transferred out 50,000 units  Ending work in process 6,000 units \begin{array}{cr}\text { Transferred out } & 50,000 \text { units } \\\text { Ending work in process } & 6,000 \text { units }\end{array} The units in ending work in process are 100% complete for materials and 60% complete for conversion costs. There is no beginning work in process. Materials cost is $4 per unit and conversion costs are $11 per unit.
Instructions
Determine the costs to be assigned to the units transferred out and the units in ending work in process.

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