Case $4-19($Algo$)$ Second Department$-$Weighted$-$Average Method $[$LO$4-2,$ LO$4-3,$ LO$4-4]$

"I think we goofed when we hired that new assistant controller," said Ruth Scarpino, president of Provost Industries. "Just look at this report that he prepared for last month for the Finishing Department. I can't understand it$."$

Finishing Department costs:

Work in process inventory, April $1,1,350$ units; materials $100\%$ complete; conversion $88\%$ complete

Costs transferred in during the month from the preceding department, $2,850$ units

Materials cost added during the month

Conversion costs incurred during the month

Total departmental costs

Finishing Department costs assigned to:

Units completed and transferred to finished goods, $3,600$ units at $$23\mathrm{.}45$ per unit

Work in process inventory, April $30,600$ units; materials $0\%$ complete; conversion $60\%$ complete

$\backslash$table$[[$$$8,{714}^{**}$