3) Yellow and Red Corporation is a business that manufactures single product in two stages in the Cutting (C) and Assembling (A) departments. In June 2010, the company completed the production in the Cutting department and transferred it to the Assembling department. Production information of the Assembling department in June is as follows. Beginning W-in-P inventory (60% completed as to all costs) 2.500 kg Transferred from Cutting department (transferred in) 48.500 kg Completed (transferred out) 45.500 kg Defective products detected during the period 1.500 kg Ending W-in-P Inventory (25% completed as to all costs) 4.000 kg 2.695 TL PRODUCTION COSTS: Total Costs of Beginning W-in-Process Costs of Cutting department 1.100 TL Direct Material 375TL Direct Labor 482,5TL MOH 737,5TL Costs of Cutting department during the period 9.100 TL Production Cost of A depar. during the period 12.580TL Direct Material 4.350TL Direct Labor 1.880TL MOH 6.350TL Defective products are evident when production is completed by 50% and up to 2% of solid production is considered nommal. In addition, it is known that the defective products (with the condition that the 90 TL transportation fee is paid by Yellow and Red Corporation) are sold to the "ABC Enterprise" with a price of 0,21 TL /kg. Required: According to Average Cost Method; by taking into account the normal defective products calculate the Total Cost of Finished Products in June and the Total Cost of Work-in- Process Products at the end of June