Sue Electronics makes CD players in three processes: assembly programming and packaging. Direct materials are added at the beginning of the assembly process. Conversion costs are incurred evenly throughout the process. The Assembly Department had no work in process on March 31. In mid-April Sue Electronics started production on 100000 CD players. Of this number 76100 CD players were assembled during April and transferred out to the Programming Department. The April 30 work in process in the Assembly Department was 40% of the way through the assembly process. Direct materials casting 375720 were placed in production in Assembly during April and direct labor of $157700 and manufacturing overhead of $98505 were assigned to that department.-Draw a time line for assembly department -Computed the equivalent units -Assigned total costs in the assembling department -Prepared T-account for WIP inventory