A company$$s Assembly department started processing $41,000$ units in June. Production activity in both units and costs for the Assembly department$$s June activities follows.

Units Percent Complete for Direct Materials Percent Complete for Conversion

Beginning work in process inventory $7,00070\%25\%$

Units started this period $41,000$

Units completed and transferred out $42,000$

Ending work in process inventory $6,00040\%10\%$

Production cost information for the Finishing department for the month of June follows.

Cost of beginning work in process

Direct materials $ $7,450$

Conversion $3,175$ $ $10,625$

Costs added this month

Direct materials $97,075$

Conversion $79,520176,595$