Materials costs of $600,000 and conversion costs of $642,600 were charged to a processing department in the month of September. Materials are added at the beginning of the process, while conversion costs are incurred uniformly throughout the process. There were no units in beginning work in process, 100,000 units were started into production in September, and there were 8,000 units in ending work in process that were 40% complete at the end of September. What was the total amount of manufacturing costs assigned to those units that were completed and transferred out of the process in September?

Manufacturing costs assigned to completed units  = $1143192

Explanation:

Material Costs = $600 000 (added at the beginning)

Conversion costs = $642600 incurred uniformly through out the process

Units Started = 100 000

Units on hand = 8000 units 40% complete

Units completed = 100 000 - 8000 = 92000 units

Percentage of units completed = 92000/100 000 = 92%

Material costs = $600 000 x 92% = $552000

Conversion Costs = $642 600 x 92% =$591192

Manufacturing costs assigned to completed  = $552000 + $591192

Manufacturing costs assigned to completed units = $1143192

hi there, i would say your answer is:

b. there is a fixed quantity of resources and technology available.

hope that : )

answer; niosh, the national institute for occupational safety and health;