. 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 $7,500 Conversion costs, 3,000 units 2/3 completed 6,000 Materials added during April, 10,000 units 26,000 Conversion costs during April 31,000 Goods finished during April, 11,500 units April 30 work in process, 1,500 units, 1/2 completed ber of purchase ord .c00 nber of producion brders 40.000 . 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 $7,500 Conversion costs, 3,000 units 2/3 completed 6,000 Materials added during April, 10,000 units 26,000 Conversion costs during April 31,000 Goods finished during April, 11,500 units April 30 work in process, 1,500 units, 1/2 completed ber of purchase ord .c00 nber of producion brders 40.000