Global Defense manufactures its product in two departments,Assembly and Testing The following information is available for the month of March. Assembly Department The beginning work in process inventory consisted of 225 units with a total cost of S26.100 (S18s00 direct materials and S8.100 conversion costs). The beginning work in process inventory was 80%i complete as to conversion costs During March an additional 275 units were started into production 400 units were completed and transferred out to the Testing Department during March The ending work-in- process inventory consisted of 100 units which were 50% complete as to conversion costs. Materials are added at the beginning of the process in the Assembly Department During March, the following costs were incurred direct materials S19s00, direct labor $10,000, and factory overhead S6.380 Testing Department The beginning work in process inventory consisted of 240 units with a total cost of ssi fi00 (s33 600 transferred-in cost and S18.000 conversion costs). The beginning work in process inventory was 25% complete as to conversion costs. A total of 440 were completed and transferred out to finished goods during March The ending work in process inventory consisted of 200 units which were 80 v complete convenion costi Materials are added at the end of the in the Testing Department During March, the following costs were incurred direct materials SI3200, direct labor s28.f00, and factory Instructions March A Prepare a production report for both departments for B Draw the Work in Process Inventory accounts for both departments and post the appropriate amounts into account