The debits to Work in Process- Assembly Department for Apri, together with data concerning production, are as follows: April 1, work in process: Materials cost, 3,000 units Conversion costs, 3,000 units, $7,623 $5,537 $27,438 533,913 2/3 completed Materials added during April, 10,000 units Conversion costs during April Goods finished during April, 11,500 units April 30 work in process, 1,500 units 1/2 completed