6. The charges to Work in Process-Assembly Department for a period, together with information concerning production, are as follows. All direct materials are placed in process at the beginning of production. Work in Process - Assembling Department Balance: 1,600 units, 35% completed $17,440 To finished goods: 29,600 units ? Direct materials: 29,000 units @ 9.50 275,500 Direct labor Factory overhead Balance: ? units, 45% completed 84,600 39,258 ?