PCS Corporation Manufactures Clocks Using a Two-Department Process

PCS Corporation manufactures clocks using a two-department process. Direct materials are added in both the Assembly and Finishing Departments. Conversion costs are applied uniformly throughout the process. The FIFO method of process costing is used. Data for the Finishing Department for the month of April follow:

-What was the balance in the Work in process-Finishing department account at the end of April?

A) $257,635
B) $793,800
C) $792,185
D) $259,250