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Ralph Corp. manufactures wooden desks. Production consists of three processes: cutting, assembly, and finishing. The followingcosts are given for April: Cutting Assembly Finishing direct materials

Ralph Corp. manufactures wooden desks. Production consists of three processes: cutting, assembly, and finishing. The followingcosts are given for April:

Cutting

Assembly

Finishing

direct materials

$7,000

$10,000

$3,000

direct labor

3,000

14,000

2,000

applied overhead

2,000

5,000

6,000

There were no beginning work in process inventories and 1,000 podiums were produced.

What was the cost transferred from Assembly department to Finishing department?

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