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 104,000 units made up of the following. Prior department costs transferred in from the Molding Department Costs added by the Assembling Department Direct materials Direct labor Manufacturing overhead Work in process, April 1 Amount Degree of Completion $138,320 100% $ 88,400 100% 31,528 60% 21,264 50% $141,192 $279,512 During April, 504,000 units were transferred in from the Molding Department at a cost of $670,320. The Assembling Department added the following costs. Direct materials Direct labor $393,720 159,852 Manufacturing overhead 95,036 $648,608 Total costs added Assembling finished 404,000 units and transferred them to the Packaging Department. At April 30, 204,000 units were still in work-in-process inventory. The degree of completion of work-in-process inventory at April 30 was as follows. Direct materials Direct labor Manufacturing overhead 80% 70 30