4) Kwi Company provided the following data from its assembly department for January 2017: $22,960* $17,710 5.250 $22,960 Work in Process, January 1, 1,400 units, 75% completed Direct Materials (1,400 x $12.65) Conversion (1,400 x 75% x $5.00) Materials added during January from Cutting Department, 58,000 units $742,400 Direct labor for January Factory overhead for January Goods finished during Jan. (including goods in process, Jan. 1), 56,200 Work in Process, January 31, 3,200 units, 30% completed Instructions: Prepare a cost of production report for the assembly department. Assume that all materials are added at the beginning of the process. 134,550 151,611