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Exercise 6-5 EVEN APPLICATION FIRST DEPT Shankar Manufacturing Company produces a product that is manufactured in two departments. Data related to February operations in the first department are: Costs to the Dept Beg lnvty Added this period Materials P2940 P46,530 Direct labor 390 18,860 Factory overhead 585 27,] 50 At the end of January, there were 100 units in process which were 60% complete. During the current month, 850 units were transferred to the next department. At the end of the month, there were 150 units still in process with 50% completion. Prepare a cost of production report for month using [A] FIFO; IB] Average W Astro2 Inc. uses two producing departments namely X and Y. In Dep't Y, the second dept, costs are applied evenly throughout the process. Prepare the cost of production report of Dept Y using the following data for February of the current year: WIP, beg 6,000 units, 'A done, P19,7l0 [50% of which was from department X, 20% for materials, l0% labor, 20% overhead) Received from Dep't X 35,000 units @ P3 Factory Costs : Materiats, P211770; Direct Labor, P8,375: FOH, P16,750 WIP and - Fl nan units V. done