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.