irect materials are added when the assembly department is 70% complete. Conversion costs are added evenly during the finishing process. Vhen the finishing process is done, the pens are transferred to finished goods. onsider the following data to respond to the requirements: Degree of completion in beginning WIP: Transferred-in costs =100%, Direct Materials =0%, Conversion Costs =60%. Degree of completion in ending WIP: Transferred-in costs =100%, Direct Materials =0%, Conversion Costs =20%. Jsing the weighted-average method of processing costing, summarize the total finishing department costs for the period, assign these costs to inits completed (transferred out), and to units in ending WIP