6-38nbspweighted-average methodgifford inc produces a


6-38 Weighted-Average Method Gifford, Inc. produces a single model of a popular cell phone in large quantities. A single cell phone moves through two departments, assembly and testing. The manufac- turing costs in the assembly department during March follow:

Direct materials added

$187,500

Conversion costs

165,410


$352,910

The assembly department has no beginning work-in-process inventory. During the month, it started 25,000 cell phones, but only 22,000

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