"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 on April 1- 9,000 units; $31,850 materials 100% complete, conversion 87.5% complete Costs transferred in during the month from the preceding department, 104,000 units Materials cost added during the month Conversion costs incurred during the month 197,600 45,500 214,115 Total departmental costs $489,065 Finishing Department costs assigned to: Units completed and transferred to finished goods, 00,000 units at $4.89065 per unit Work in process inventory on April 30 13,000 units; materials 0% complete, conversion 40% complete $489,065 C) Total departmental costs assigned $489,065