Cost of Units Completed and in Process

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$-$Assembly Department

$\backslash$table$[[$Bal$.,7,000$ units, $75\%$ completed,$23,275,$To Finished Goods, $161,000$ units$],[$Direct materials, $165,000$ units @ $$1\mathrm{.}9,313,500,],[$Direct labor,$234,600,],[$Factory overhead,$91,200,?$