A company manufactures a liquid product called Crystal. The basic ingredients are put into process in Department 1. In Department 2, other materials are added that increase the number of units being processed by 50%. The factory has only two departments.

Calculate the following for each department:
(a) Unit cost for the month for materials, labor, and factory overhead,
(b) Cost of the units transferred,
(c) Cost of the ending work in process.

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Units Production Summary Dept. 1 Dept. 2 Started in process.. ._ Added to units in process... In process, end of month. 18,000 14,000 7,000 14,000 15,000 6,000 4,000 Stage of completion-materials, labor, and factory overhead Cost Summary Materials... 1/2 90,000 $36,000 30,000 13,500 15,000 4,500