Advanced Technologies produces notebook computers in three departments: assembly, testing, and packing. Prior to the start of the production process, all the materials and component parts needed to assemble a computer arc placed into a "kit." Manufacturing begins when the assembly department receives a kit and begins putting the computer together. Therefore, all materials are added at the beginning of work in the assembly department. Conversion costs are added evenly throughout the assembly process. Assume that the assembly department of Advanced Technologies began April with 1,000 units in its work in process inventory. Assembly on these units was one-fourth complete at the beginning of the month. During the month. 6,000 units were started in the assembly department. At the end of the month, 800 of the units started were still in process; assembly on these units was one-half complete. The costs associated with production in assembly during April were as follows: Cost of units in beginning work in process inventory $250,000 Cost of materials used in April 1,200,000 Cost of direct labor and overhead for April 260,000 Required: Determine the cost of April 1 WIP transferred to Testing. Determine the cost of units started and completed in April. Also provide the journal entry to transfer from work in process Assembly to work in process Testing. Determine the total cost of ending inventory in Assembly