17-19) In the month of April, a department had 500 units in the beginning work in process inventory that were 60% complete. These units had $40,000 of materials costs and $10,000 of labor costs and $20,000 of overhead costs. Materials are added at the beginning of the process. During April, 10,000 units were completed and transferred to the finished goods inventory and there were 2,000 units that were 10% complete in terms of labor and 50% complete in terms of manufacturing overhead in the ending work in process inventory on April 30. During April, manufacturing costs charged to the department were: Materials $920,000; Labor $194,000; Overhead costs $255,000. The material cost assigned to the units in the completed units on April 30 was $690,000. $800,000. $730,000. $750,000. The labor cost assigned to the units in the ending work in process inventory on April 30 was $4,000. $10,000. $5,000. $12,000. The overhead cost assigned to the units in the ending work in process inventory on April 30 was $15,000. $25,000. $18,000. $20,000