17-43 Transferred-in costs, weighted-average method. Publishers, Inc., has two departments printing and binding. Each department has one direct-cost category (direct materials) and one indirect-cost cate- gory (conversion costs). This problem focuses on the binding department. Books that have undergone the printing process are immediately transferred to the binding department. Direct material is added when the binding process is 70% complete. Conversion costs are added evenly during binding operations. When those operations are done, the books are immediately transferred to Finished Goods. Publishers Inc, uses the weighted-average method of process costing. The following is a summary of the April 2017 operations of the binding department