Plaid-Clad manufactures golf bags in a two-department process: Assembly and Finishing. The Assembly Department uses weighted average costing; the percentage of completion of overhead in this department is unrelated to direct labor. The Finishing Department adds hardware to the assembled bags and uses FIFO costing; overhead is applied in this department on a direct labor basis. For June, the following production data and costs were gathered: Assembly Department: Units Beginning WIP Inventory (100% complete for DM; 40% complete for DL; 30% complete for OH) Units started Ending WIP Inventory (100% complete for DM; 70% complete for DL; 90% complete for OH) DM Assembly Department: Costs Beginning WIP Inventory Current period Total costs $ 3,755 100,320 $104,075 DL $ 2,176 188,570 $190,746 $ 690 63,606 $64,296 Finishing Department: Units Beginning WIP Inventory (100% complete for transferred in; 15% complete for DM; 40% complete for conversion) Units transferred in Ending WIP Inventory (100% complete for transferred in; 30% complete for DM; 65% complete for conversion) Transferred In Finishing Department: Costs Beginning inventory Current period Total costs DM $ 30 15,471 $15,501 OH $ 250 27,681 $27,931 Conversion $ 95 21,600 $21,695 Required: a. Prepare a cost of production report for the Assembly Department. 250 8,800 400 Total $ 4,695 191,607 $196,302 100 8,650 200 Total $ 2,301 225,641 $227,942