Casting Assembly Finishing Units in beginning inventory.. Units started in process this period.. Units received from preceding department.. Units transferred out of department this period Units in ending inventory.. Stage of completion with respect to materials 500 1,000 300 3,000 2,700 2,900 2,700 2,900 2,800 800 800 400 100% 70% Stage of completion with respect to labor Stage of completion with respect to overhead 80% 30% 50% 90% 30% 50% Cost in beginning inventory: Cost from preceding department.. Materials Labor.. Factory overhead. Cost added during the current period: Materials Labor Factory overhead. $ 63,150 $42,840 $ 10,925 40,258 338 12,426 2,760 2,839 12,426 4,140 146,575 116,480 16,362 44,408 12,240 48,461 44,408 18,360