Simons Manufacturing Company manufactures row boats. Two processes are required to produce the row boats: Assembly and Finishing. In the Assembly department, the metal is cut and shaped into the shape of a row boat. Other materials are added to attach secure, and make the sides free from leaks, etc. In the Finishing Department the row boat is sanded heavily coated and painted. ALL materials are entered at the beginning of both processes. Conversions costs (labor and) are incurred evenly throughout each process. Production and cost information for the Assembly Department for April 2018 is presented below