Peterson Company produces a product that passes through three processes: Fabrica- tion, Assembly, and Finishing. All manufacturing costs are added uniformly for both processes. The following information was obtained for the Assembly Department for April 2004: a. Work in process, April 1, had 10,000 units (40 percent completed) and the following costs: Direct materials $ 8,000 Direct labor 12,000 Overhead 4,000 b. During the month of April, 20,000 units were completed and transferred to the Finishing Department, and the following costs were added to production: Direct materials $24,000 Direct labor 16,000 Overhead 12,000 c. On April 30, there were 5,000 partially completed units in process. These units were 80 percent complete