Weighted Average Method, Single$-$Department Analysis

Millie Company produces a product that passes through an assembly process and a finishing process. All manufacturing costs are added uniformly for both processes. The following information was obtained for the assembly department for June:

a$.$ WIP, June $1,$ had $24,000$ units $(60\%$ completed$)$ and the following costs:

Direct materials $$186,256$

Direct labor $64,864$

Overhead applied $34,400$

b$.$ During June, $70,000$ units were completed and transferred to the finishing department, and the following costs were added to production:

Direct materials $$267,880$

Direct labor $253,000$

Overhead applied $117,600$

c$.$ On June $30,$ there were $10,000$ partially completed units in process. These units were $70\%$ complete.