81) Adams Inc. manufactures a product that passes through two processes:  assembly and finishing. All manufacturing costs are added uniformly for both processes.

Information for the assembly department for the month of November follows.

Work-in-process, November 1:

Direct Materials$10,000

Direct labour15,000


Number of units (20% complete)6,000

During November, 20,000 units were completed and transferred to the finishing department.  The following costs were incurred by the assembly department during November.

Direct Materials$35,000

Direct labour50,000


At the end of November 30, 2,000 units that were 60% complete remained in assembly.


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