***The debits to Work in Process--Assembly Department for June, together with data concerning production, are as follows: Work in process, June 1, 4,000 units: Direct materials cost, for 4,000 units $ 9,600 Conversion costs, for 4,000 units, 60% completed $ 6,000 Direct materials added during June, 12,000 units $ 31,200 Conversion costs during June $35,750 Goods finished during June, 14,000 units Work in process, June 30, 2,000 units, 40% completed