Pantanal, Inc., manufactures car seats in a local factory. For costing purposes, it uses a first-in,…

Pantanal, Inc., produces car seats at a local facility. To learn more,
It uses an FIFO process to cost it.
System for costing. There are three main departments in the factory.
Assembling and finishing. Here are some details about
Start work-in-process inventory at the Assembling Department
August 1, 2008

Prices Grade of Completion
In-progress inventory (2,000 units)
Molding is transferred in $ 98,000 100 %
Direct materials costs 163,200 60
Conversion cost 64,000 50
August 1: Work-inprocess Balance $ 325,200

97,000 units from Molding were received during August
The Department was purchased at $1,901,200. It began in Assembling. Department at a cost of $1,901,200 and started in Assembling.
Other costs incurred by the Assembling Department in August were $999,670

August costs
Direct materials costs $ 709,920
Conversion cost 289,750
Costs for August total $ 999,670

16,000 units were still in stock as of the August 31st.
were completed to 80 percent with direct materials, and 50% for 50
Conversion is completed at a percent


Calculate the August cost of goods and calculate the August cost
Inventory of the work-in-progress ending inventories (Do
Not to round intermediate calculations.

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