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The Townsend Tractor Company manufactures small garden tractors on a highly automated assembly line. Its' costing system uses two cost categories, direct materials and conversion

The Townsend Tractor Company manufactures small garden tractors on a highly automated assembly line. Its' costing system uses two cost categories, direct materials and conversion costs. Each tractor 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. Townsend Tractor uses weighted-average costing.

Data for the Assembly Department for April are:

Work in process, beginning inventory 40 units

Direct materials (100% complete)

Conversion costs (40% complete)

Units started during April 1,200 units

Work in process, ending inventory: 250 units

Direct materials (100% complete)

Conversion costs (80% complete)

Costs for April:

Work in process, beginning inventory:

Direct materials $230,000

Conversion costs $220,000

Direct materials costs added during June $700,000

Conversion costs added during June $1,175,000

What is the total amount credited to the Townsend Company Work-in-Process account during the month of April?

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