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Help Save & Exit Submit Saved Chapter 4 Check my work "I think we goofed when we hired that new assistant controller," said Ruth Scarpino, president of Provost Industries. "Just look at this report that he prepared for last month for the Finishing Department. I can't understand it Finishing Department costs: Work in process inventory, April 1, 450 units; materials 100% complete; conversion 68% complete $ 8,208 Costs transferred in during the month from the preceding department, 1,950 units 17,948 Materials cost added during the month 6,210 Conversion costs incurred during the month 13,929 Total departmental costs $ 46,278 Finishing Department costs assigned to units completed and transferred to finished goods, 1,800 units at $25.71 per unit $ 46,278 Work in process inventory, April 30, 50 units; materials ex complete; conversion 35% complete Total departmental costs assigned $ 46,278 *Consists of cost transferred in $4,068, materials cost $1,980, and conversion cost $2,160. "He's struggling to learn our system." replied Frank Harrop, the operations manager. "The problem is that he's been away from process costing for a long time, and it's coming back slowly it's not just the format of his report that I'm concerned about. Look at that $2571 unit cost that he's come up with for Apell. Doesn't that seem high to you?" said Ms. Scarpino "Yes, it does seem high but on the other hand, I know we had an increase in materials prices during April, and that may be the