"I think we goofed when we hired that new assistant controller," said Ruth Scarpino, president of Provost Industries. "Just look at this report that he prepared for last month for the Finishing Department. I can't understand it."

Finishing Department costs: Work in process inventory, April 1,450 units; materials 100% complete; conversion 60% complete Costs transferred in during the month from the preceding department, 2,950 units Materials cost added during the month Conversion costs incurred during the month Total departmental costs Finishing Department costs assigned to: Units completed and transferred to finished goods, 3,800 units at $23.260 per unit Work in process inventory, April 30, 600 units; materials 0% complete; conversion 60% complete Total departmental costs assigned 3 8,748 * 34,280 14,450 30,920 $ 88,398 $ 88,398 0 $ 88,398