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 108,000 units made up of the following: Degree of Amount Completion Prior department costs transferred in from the Molding Department 147,960 100% Costs added by the Assembling Department 97,200 Direct materials 100% 35,696 Direct labor 60% 22,244 Manufacturing overhead 50% 155,140 $303,100 Work in process, April 1 During April, 508,000 units were transferred in from the Molding Department at a cost of $695,960. The Assembling Department added the following costs 419,760 Direct materials Direct labor 185,744 100,556 Manufacturing overhead 706,060 Total costs added Assembling finished 408,000 units and transferred them to the Packaging Department. At April 30, 208,000 units were s ll in work-in-process inventory. The degree of completion of process inventory at April 30 as as follows 80% Direct materials Direct labor 70 Manufacturing overhead 40