Answer: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