Leandro Corp. manufactures wooden desks. Production consists of three processes: cutting, assembly, and finishing. The following costs are given for April: Cutting $7,000 Assembly $10,000 Finishing $3,000 direct materials 2,000 direct labor 3,000 4,000 14,000 5,000 6,000 applied overhead There were no work in process inventories and 1,000 podiums were produced What is the cost transferred out of the assembly department Oa. $14,000 Ob. $29,000 Oc. $54,000 Od. $43,000 Oe. None of these choices are correct