1. Prepare a report for the Finishing Department showing how much cost should have been assigned to the units completed and transferred to finished goods, and how much cost should have been assigned to ending work in process inventory in the Finishing Department. 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, 1,950 units $ 8,208 17,940 Materials cost added during the month 6,210 Conversion costs incurred during the month 13,920 Total departmental costs $46,278 Finishing Department costs assigned to: Units completed and transferred to finished goods, 1,800 units at $25.71 per unit $46,278 Work in process inventory, April 30, 600 units; materials 0% complete; conversion 35% complete 0 Total departmental costs assigned $46,278 "He's struggling to learn our system," replied Frank Harrop, the operations manager. "The problem is that he's been away from process costing for a long time, and it's coming back slowly." "It's not just the format of his report that I'm concerned about. Look at that $25.71 unit cost that he's come up with for April. Doesn't that seem high to you?" said Ms. Scarpino. "Yes, it does seem high; but on the other hand, I know we had an increase in materials prices during April, and that may be the explanation," replied Mr. Harrop. "I'll get someone else to redo this report and then we can see what's going on." Provost Industries manufactures a ceramic product that goes through two processing departments-Molding and Finishing. The company uses the weighted-average method in its process costing.