The debits to Work in Process—Assembly Department for April, together with data concerning production, are as follows: April 1, work in process:      Materials cost, 3,000 units $  7,500    Conversion costs, 3,000 units, 80% completed 6,000 Materials added during April, 10,000 units 29,000 Conversion costs during April 35,000 Goods finished during April, 11,500 units — April 30, work in process, 1,500 units, 60% completed — ​ All direct materials are placed in process at the beginning of the process, and the weighted average method is used to cost inventories.

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The debits to Work in Process—Assembly Department for April, together with data concerning production, are as follows:

April 1, work in process:  
   Materials cost, 3,000 units

$  7,500

   Conversion costs, 3,000 units, 80% completed 6,000
Materials added during April, 10,000 units

29,000

Conversion costs during April

35,000

Goods finished during April, 11,500 units

April 30, work in process, 1,500 units, 60% completed

All direct materials are placed in process at the beginning of the process, and the weighted average method is used to cost inventories.

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