Reference no: EM132638562

The Townsend Tractor Company manufactures small garden tractors on a highly automated assembly line. Its' costing system uses two cost categories, direct materials and conversion costs. Each tractor must pass through the Assembly Department and the Testing Department. Direct materials are added at the beginning of the production process. Conversion costs are allocated evenly throughout production. Townsend Tractor uses weighted-average costing.

Data for the Assembly Department for April are:

Work in process, beginning inventory 40 units
Direct materials (100% complete)

Conversion costs (40% complete)
Units started during April 1,200 units
Work in process, ending inventory: 250 units
Direct materials (100% complete)
Conversion costs (80% complete)

Costs for April:

Work in process, beginning inventory:

Direct materials $230,000
Conversion costs $220,000
Direct materials costs added during June $700,000
Conversion costs added during June $1,175,000

Question 1: What is the total amount credited to the Townsend Company Work-in-Process account during the month of April?