The manufacturing data for the Assembly Department for April are as follows: Line Item Description Amount April 1, balance, 3,000 units, 80% completed $13,900 Materials added during April, 10,000 units 27,500 Conversion costs during April 32,000 Goods finished during April, 11,500 units April 30, work in process, 1,500 units, 60% completed All direct materials are placed in process during production, and the weighted average method is used to cost inventories.