Wetzel Manufacturing Company Has Two Departments,assembly and Finishing Required:
1)Prepare a Cost of Production Report for the Assembly

Wetzel Manufacturing Company has two departments,assembly and finishing.The following data for the Assembly Department for June 2014 is provided: $\begin{array}{l|c|c|c|c|c|c|}\hline&& \underline {\text { \% } }& \underline {\text {Direct} }& \underline {\text { Direct} }\\& \underline {\text {Units }}& \underline {\text {Complete }}& \underline {\text {Material }}& \underline {\text {Labor }}& \underline {\text {Overhead }}& \underline { \text {Total} }\\\hline \text { Beginuing work in process } & 500 &75\%&&&&\$ \quad 9,500\\\hline \text { Started during the month } & 1,500 \\\hline \text { Completed during the month } & 1,750 \\\hline \text { Ending work in process } & 250 &\%40\\\hline \text { Costs added during month } & & &\$ 18,276 & \$ 7,620 & \$ 4,564 & \$ 30,400\\\hline\end{array}$ Required:
1)Prepare a cost of production report for the Assembly Department.
2)How much cost should be transferred to the Finishing Department?