226 Chapter V!I Exercise &: Journal Kutries Rosas Mig. Co. operates two consecutive producing departments, A and B. The following information is given on its September, 19C production: a. Materials: Departmental Inventories Stores Requisitions Beginning End P 3,500 P2,000 Dept. A..... P36,000 1,800 2,700 Dept. B..... 28,000 Service depts. ...................... 1,500 P27,500 b. Payroll .......... Distribution: Dept. A ............. Dept. B ......... 8,000 Service departments . 7,500 c. Factory overhead applied: Dept. A P 8,000 Dept. B ......... 7,000 d. Cost transferred from Dept. A to Dept. B .. P50,060 e. Cost transferred by Dept. B to finished goods stockrooma ....... 86,000 Instruction: Make the journal entries. Exercise 3: Assignment of Units Costs The July unit costs in the three consecutive departments of Apo Mig. Co. are az follows: Dept. I Dept. ) Dept. Ill Unit cost F8.00 P7.00 P 12.00 What cost would you assign to each of the following which were placed in process in Dept. I during the same month? a. 30,000 units, 1/2 done in Dept. I b. 25,000 units, 1/5 done in Dept. II c. 12,000 units, 1/3 done in Dept