By the end of the period, Tyler Manufacturing Company has accumulated the materials, labor, and overhead costs in each production department’s Work in Process account. These accumulated costs must now be assigned to 1 the units transferred out of each department and 2 the units in the ending Work in Process in each department. The procedures used in calculating and assigning the costs present the most difficult challenge to your understanding of process cost accounting. By the end of the period, Tyler Manufacturing Company has accumulated the materials, labor, and overhead costs in each production department’s Work in Process account. These accumulated costs must now be assigned to 1 the units transferred out of each department and 2 the units in the ending Work in Process in each department. The procedures used in calculating and assigning the costs present the most difficult challenge to your understanding of process cost accounting.