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4. The debits to Work in Process - Assembly Department for Apri, with data concerning production, are as follows: April 1, work in process: Materials cost, 3,000 units $8565 Conversion costs, 3,000 units, 2/3 completed Materials added during April, 10,000 units Conversion costs during April $32236 Goods finished during April, 11,500 units April 30 work in process, 1,500 units, $5905 $25393 1/2 completed All direct materials are placed in process at the beginning of the process and the first-in, first-out method is used to cost inventories