The debits to Work in Process--Assembly Department for April, together with data concerning production, are as follows:
april 1, working inprocess
materials cost, 3000 $7500
conversion cost, 3000, 80% completed 6000
materals added during april, 10,000 29,000
conversion cost during april, 11,500 ---
april 30 work inprocess, 1500 units, 60% completed ---
All direct materials are placed in process at the beginning of the process and the average cost methodis used to cost inventories.