15.

Kansas Supplies is a manufacturer of pastic parts that uses the weighted-average process costing method to account for costs of production. It produces parts in three separate departments: Molding, Assembling and Packaging. The following information was obtained for the Assembling Department for the month of April. Work in process on April 1 had 75,000 units made up of the following 00% Costs added by the Assemblng Department $120,000 43.200 27,600 100% 60% 50% Direct labor Work in process, April 1 382 800 During Apri, 375,000 units were transferred in from the Molding Department at a cost of $960,000. The Assembling Depairtment added the following costs Direct iabor Manudacturing overhead Total costs added 576,000 216,000 113,400 $905,400 Assembling finished 300,000 units and transferred them to the Packaging Department At Aperi 30, 150,000 unts were stillin work-n-process inventory. The degree of completion of work-in-process inventory at Apri 30 was as follows Dinect labor no 35