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The costing system uses two cost categories, direct materials and conversion costs. Each item must pass through the Assembly Department and the Testing Department. Direct

The costing system uses two cost categories, direct materials and conversion costs. Each item must pass through the Assembly Department and the Testing Department. Direct materials are added at the beginning of the production process. Conversion costs are allocated evenly throughout production. They use weighted - average costing.

Data for the Assembly Department for June 2020 are:

Work in process, beginning inventory 370 units

Direct materials (100% complete)

Conversion costs (45% complete)

Units started in June 1010 units

Work in process, ending inventory: 240 units

Direct materials (100% complete)

Conversion costs (75% complete)

Costs for June 2020:

Work in process, beginning inventory:

Direct materials $91,000

Conversion costs $138,500

Direct materials costs added during June $603,500

Conversion costs added during June $402,500

What is the total amount debited to the Work - in - Process account during the month of June?

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