A company manufactures a product on a highly automated assembly line. Its costing system uses two cost categories, direct materials and conversion costs. Each product must pass through the Assembly Department and the Testing Department. Direct materials are added at the beginning of the production process. Conversion costs are allocated evenly throughout production. The company uses weighted-average costing. Data for the Assembly Department are: Work in process, beginning inventory 250 units Direct materials (100% complete) . Conversion costs (50% complete) Costs of work in process, beginning inventory: .Direct materials $180,200 . Conversion costs $271,325 Units started during June 800 units Units completed and transferred 900 units Work in process, ending inventory: 150 units Direct materials (100% complete) - Conversion costs (70% complete). Costs added during June 2019: .Direct materials costs $339,550 . Conversion costs $276,400.