Plaid-Clad manufactures golf bags in a two-department proces Ass A department process Assembly and Finishing The ishted average costing the percentage completion of mbly Department uses wested to direct labour. The Finishing Department adds the following production data and costs were overhead in this department is unrelated to direct labour. The Finish hardware to the assembled bags and uses FIFO costing: overheen department on a direct labour basis. For June, the following production date Poned in this gathered: 400 Assembly Department: Units Beginning WIP inventory (100% complete for DM; 40% complete for DL and 30% complete for OH) Units started 8 800 Ending WIP inventory (100% complete for DM; 70% complete for DL and 90% complete for OH) Assembly Department: Costs DM DL O H Total Beginning WIP inventory 3 755 690 2 50 4 695 Current period 100 32063 60627 681 191 607 Total costs 104 075 64 296 27 931 196 302 100 Finishing Department: Units Beginning WIP inventory (100% complete for transferred in; 15% complete for DM and 40% complete for Conversion) Units transferred in Ending WIP inventory (100% complete for transferred in; 30% complete for DM and 65% complete for Conversion) Finishing Department: Costs Transferred DM Conversion 8 650 200 Total Beginning WIP inventory Current period Total costs 2 176 188 570 190 746 30 15 471 15 501 95 2 301 21 600 225 641 21 695 227 942 equired: Prepare a Production Report for the Assembly Department. Prepare a Production Report for the Finishing Department