The debits to Work in Process -Assembly Department for April, together with data concerning production, are as follows April 1, work in process: Materials cost, 3,000 units Conversion costs, 3,000 units 2/3 completed 58,051 55,441 Materials added during April, 10,000 $27,325 units Conversion costs during April Goods finished during April, 11,500 units April 30 work in process, 1,500 units, S30,827 1/2 completed in nmcess at the herinning of the nrocess and the average cost method is used to cost inventories. What is the cost of the work in process