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, and

(c) Cost of the ending work in process.

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