Don$$t Cry Over Spilled Milk, Inc., a manufacturer of mops, uses the weighted average method in its processing costing system. Don$$t Cry uses a normal costing system in the application of its manufacturing overhead $($MOH$)$ to production; MOH costs are applied to production on the basis of machine hours logged during the period. Total budgeted MOH for the period was $$425,000$ and total budgeted machine hours were $100,000.$ The following data concern the operations of the company$$s first processing department, Assembly, for June $2024.$

Beginning Work in Process $800$ mops, $30\%$ complete with respect to direct materials, $25\%$ complete with respect to conversion

Costs in Beginning Work in Process $$4,750($of this amount, $$1,475$ is for direct materials$)$

Units Started During June $16,000$ mops

Costs Added During June direct materials $$52,800$; direct labor $$285,450$

Manufacturing Overhead actual machine hours logged during June were $71,800,$ actual MOH charges incurred during June were $$292,000$

Ending Work in Process $400$ mops, $70\%$ completed with respect to direct materials, $60\%$ complete with respect to conversion

a$.$ Determine the cost of goods completed and transferred out of the Assembly department during June.

b$.$ If Don$$t Cry fails to close MOH, will the company$$s reported Gross Profit be understated or overstated?

c$.$ What value would be reported on the Balance Sheet for Work in Process$-$Assembly at month end $($June $2024)?$

d$.$ What would be the direct materials cost included in Work in Process$-$Assembly at the beginning of July?