Calumet Chemicals Inc., which uses the process cost system, has two departments: A and B. In both departments, all of the materials are put into production at the beginning of the process. The materials added in Dept. B increase the number of units being processed by 17.6%. Labor and factory overhead are incurred uniformly throughout the process in all departments. A record of the factory operations for May follows:

Required:
Prepare a cost of production summary for each department for May.

Dept. A Dept. B 7,500 10,140 7,215 10,800 8,100 Production Summary Units Dept. A 10,000 Dept. B 8,500 1,500 1/3 8,500 1,500 9,500 500 1/2