Assume that Cassiopeia's sewing department uses weighted average costing; the percentage of completion of overhead in this department is unrelated to direct labor. The assembly department uses FIFO costing; overhead is applied in this department on a direct labor basis. For the month, the following production data and costs were gathered: Sewing Department: Units Beginning WIP Inventory (100% complete for DM; 40% complete for DL; 30% complete for OH) 250 Units Started 8,800 Ending WIP Inventory (100% complete for DM; 70% complete for DL; 90% complete for OH) 400 Sewing Department: Costs DM DL OH Total Beginning WIP Inventory $3,755 $690 $250 $4,695 Current Period 100,320 63,606 27,681 191,607 Total costs $104,075 $64,296 $27,931 $196,302 Assembly Department: Units Beginning WIP Inventory (100% complete for transferred in; 15% complete for DM; 40% for conversion) 100 Units transferred in 8,650 Ending WIP Inventory (100% complete for transferred in; 30% complete for DM; 65% complete for conversion) 200 Assembly Department: Costs Transferred In DM Conversion Total Beginning Inventory $2,176 $30 $95 $2,301 Current period 188,570 15,471 21,600 225,641 Total costs $190,746 $15,501 $21,695 $227,942 Prepare a separate cost of production report for the sewing & assembly departments Prepare journal entries for the assembly department for the month.