Azzurri Italia mass produces identical reclining chairs (recliners). Every recliner passes through several departments, including the assembly department. The process costing system at the firm has a single direct-cost category (direct materials) and a single indirect-cost category (conversion costs). All direct materials are added at the beginning of the process. Conversion costs are added evenly during the assembly departments process.

Azzurri uses the FIFO method of process costing. Consider the following data for the assembly department in March 2023:

	Physical Unit (Couches)	Direct Materials	Conversion Costs
Work in process, March 1a	120	$3,060	$312
Started during March 2023	1,020
Completed during March 2023	?
Work in process, March 31b	240
Total costs added during March 2023		$35,700	$23,088

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^a Degree of completion for conversion costs, 50%.

^b Degree of completion for conversion costs, 30%.

Question:

1. Summarize total assembly department costs for March 2023, and assign them to units completed (and transferred out) and to units in ending work-in-process inventory using the FIFO method of process costing (all 5 steps in process costing).