The debits to Work in process Assembly Department for April, together with data concerning production are as follows
April 1. work in process
Material cost 3.000 units
$7,200
Conversion costs 3.000 units 60% complete 6,000
Matenals added cmng Apnt. 10,000 units
Conversion costs dunng Apni
25,000
35,750
Goods finished dunng Apnt: 12,000 units
April 30 work in process 1,000 units, 40% completed