The manufacturing data for the Assembly Department for April are as follows: April 1, balance, 3,000 units, 80% completed Materials added during April, 10,000 units Conversion costs during April Goods finished during April, 11,500 units $12,000 29,000 35,000 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. The cost allocated to the units transferred out (with interim computations rounded to nearest cent) is Oa. $54,625 Ob. 568310 Oc. $67,275 Od 570.495