Help Save & Kansas Supplies is a manufacturer of plastic parts that uses the weighted average process costing method to account for costs of production. It produces parts in three separate departments: Molding, Assembling, and Packaging. The following information was obtained for the Assembling Department for the month of April. Work in process on April 1 had 111,000 units made up of the following. Amount Degree of Completion Prior department costs transferred in from the Molding Department $155,400 100% Costs added by the Assembling Department Direct materials Direct labor Manufacturing overhead Work in process, April 1 $ 99,900 45,007 100% 70% 25,026 50% $169,933 $325,333 During April, 511,000 units were transferred in from the Molding Department at a cost of $715,400. The Assembling Department added the following costs. Direct materials Direct labor Total costs added $440,910 215,983 Manufacturing overhead 117,264 $774,077 4 Assembling finished 411,000 units and transferred them to the Packaging Department. At April 30, 211,000 units were still in work-in-process inventory. The degree of completion of work-in-process inventory at April 30 was as follows. Direct materials Direct labor 98% 80