Shiffon electronics manufactures music player. its costing system uses two cost categories, direct materials and conversion costs. each product must pass through the assembly department, the programming department, and the testing department. direct materials are added at the beginning of the production process. conversion costs are allocated evenly throughout production. shiffon electronics uses weightedminusaverage costing. the following information is available for the month of march 2017 for the assembly department. work in process, beginning inventory 400 units conversion costs (25% complete) units started during march 860 units work in process, ending inventory: 160 units conversion costs (65% complete) the cost details for the month of march are as follows: work in process, beginning inventory: direct materials $ 346 comma 500 conversion costs $ 364 comma 500 direct materials costs added during march $ 710 comma 000 conversion costs added during march $ 1 comma 129 comma 000 what amount of conversion costs is assigned to the ending workminusinminusprocess account for march? (round intermediary dollar amounts to the nearest cent and unit amounts to the nearest whole unit.)

Imagine us is a startup that offers high definition 3d prenatal ultrasounds for high-end customers. the service process includes four activities that are conducted in the sequence described below. (the time required for each activity is shown in parentheses): activity 1: welcome a patient and explain the procedure. (20 minutes)activity 2: prep the patient (e.g., show them to the room, apply ultrasound gel). (17 minutes) (*your id number represents the amount of time needed to complete this task)activity 3: take images. (5 minutes)activity 4: discuss diagnostic with patient. (20 minutes)at each location there are employees (servers) s1, s2, and s3. the assignment of tasks to servers is the following: s1 does activities 1 and 2.s2 does activity 3.s3 does activity 4.a. what is the capacity of this process (in customers per hour)? b. suppose 3 patients arrive every hour on average. ignoring any “start of day” or “end of day” effects, what are the utilizations of all three servers (%)? c. suppose each activity can be done by any server and any server can do any set of activities. however, each activity is done by only one server. for example, a possible assignment includes: s1 does activity 1, s2 does activity 2, and s3 does activities 3 and 4. of course, the original assignment of servers to activities is also feasible. what is the maximum capacity of the process (in customers per hour)? d. now consider the capacity measures in (c) and (a), what is the percentage change? why can you improve capacity without using additional resources? (there is no free lunch, right? )note: for all hw assignments, show your process of getting the results. only providing the final answers is not acceptable and will get 0%. if necessary, use a separate sheet of paper to show your work.