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$.,9,000$ units, $40\%$ completed,$25,380,$To Finished Goods, $207,000$ units$],[$Direct materials, $212,000$ units @$,318,000,],[$$$1\mathrm{.}5,528,400,],[$Direct labor,$205,550,],[$Factory overhead,?,?