Shiffon Electronics manufaclures music player. Its costing system uses two cost categorles, direct materials and conversion costs. Each product must pass through the Assembly Department, the Programming department, and the Testing Department. Direct materials are added at the beginning of the production process. Conversion costs are allocated evenly throughout production. Shiffon Electronics uses weighted$-$average costing.

The following information avallable for the month of March $2017$ for the Assembly department.

Work in process, beginning inventory

Conversion costs $(30\%$ complete$)$

Units started during March

Work in process, ending inventory:

Conversion costs $(55\%$ complete$)$

$320$ units

$840$ units

$160$ units

The cost detalls for the month of March are as follows:

Work In process, beginning inventory:

$\backslash$table$[[$Direct materials,$$347,500$