The following information is available from the records of Kamond Cut, Inc.:Direct Materials-Assembly Department $10,000
Direct Materials-Finishing Department 15,000
Direct Labor-Assembly Department 11,000
Direct Labor-Finishing Department 20,000
Applied Overhead-Assembly Department 11,000
Applied Overhead-Finishing Department 20,000
Actual Overhead-Assembly Department 12,500
Actual Overhead-Finishing Department 17,500
What are the "total costs to account for" in the Assembly Department?