More info In mid-November, Abby Electronics started production on 99,000 game consoles. Of this number, 95,000 game consoles were assembled during November and transferred out to the Programming Department. The November 30 Work-in-Process Inventory in the Assembly Department was 45% of the way through the assembly process. Direct materials costing $301,950 were placed in production in Assembly during November, direct labor of $100,960 was assigned, and manufacturing overhead of $136,200 was allocated to that department. Print Done