Leandro Corp. manufactures a wooden desk which is processed in a continuous manufacturing system. Production requires 3 steps of sequential processing: Cutting, Assembly, and Painting. The cost information obtained for each processing department during January is as follows: Cutting Assembly Finishing Direct materials Direct labor Overhead applied $5,000 6,000 3,000 $8,000 7,000 5,000 $2,000 5,000 4,000 There was no beginning/ending Work-In-Process in any department during January. Total 1,000 units of wooden desks were produced during the period. What would be the cost transferred-out of the Assembly department? $20,000 $11,000 $14,000 $34,000