I think we goofed by hiring the new assistant controller," said Ruth Scarpino, president of Provost Industries. "Just look at this report he prepared for last month for the Finishing Department. I cant understand it." Finishing Department costs: Work in process inventory, April 1, 1,600 units; materials 100% complete; conversion 88% complete $ 8,799* Costs transferred in during the month from the preceding department, 3,100 units 36,611 Materials cost added during the month 15,617 Conversion costs incurred during the month 32,330 Total departmental costs $ 93,357 Finishing Department costs assigned to: Units completed and transferred to finished goods, 4,100 units at $22.77 per unit $ 93,357 Work in process inventory, April 30, 600 units; materials 0%