The Assembly Department began the quarter with a beginning Work in Process inventory with a cost of $10,300 During the quarter, it was responsible for the following direct materials $76 300 direct labor. 524.300 factory overhead appled using a predetermined overhead rate of 70% of direct labor cost The assembly department additionally reports inventory with a cost of $110.500 was moved out of the department to the next step in the process at the end of the quarter of the Work in Process Inventory account for the Assembly Department