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Journal Entries, Cost of Ending Inventones Eaxter Company has two processing departments: Assembly and Finishing. A predetermined overhead rate of \$sto per Dut is used to askign overhead to prodiction. The company experienced the following operating activity for Apral: a. Materials issued to Assently, $24,000 b. Direct labor cont: Assembly, 500 hours at $9.20 Der hour, friviting, 400 hours at $7 per hour c. Overhead applied to production d. Goods transferred to finishing, $32,400 e. Goods transferred to finished goods warehouse, 520,500 f. Actual werhead incurted, $10,000 2. Assuming Assembly and Finishing have no beginning work-in-process inventories, determine the cost of each department's ending work-in-process inventori or a compound transac