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.

AmountDegree of CompletionPrior department costs transferred in from the Molding Department$138,320100%Costs added by the Assembling DepartmentDirect materials$88,400100%Direct labor31,52860%Manufacturing overhead21,26450%$141,192Work in process, April 1$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$393,720Direct labor159,852Manufacturing overhead95,036Total costs added$648,608

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 materials80%Direct labor70Manufacturing overhead30