Wetzel Manufacturing Company has two departments, assembly and finishing. The following data for the Assembly Department for June Year 2 is provided: Direct Labor Overhead Total $ 9,500 Beginning work in process Started during the month Completed during the month Ending work in process Costs added during month Direct Units Complete Material 500 75% 1,500 1,750 250 40% $18, 276 $7,620 $4,564 $30, 460 Required: 1) Prepare a cost of production report for the Assembly Department. Wetzel uses the weighted-average method to determine equivalent units. 2) How much cost should be transferred to the Finishing Department