Following data is extracted for the book of Durban Manufacturer. 

 

DEPARTMENT ADEPARTMENT B

UNITS

Started in process150, 000

Received from department A.95,000

Transferred to department B. 95,000

Transferred to finished goods inventory.63,000

Ending Units in Process:

Department A (direct material 100% complete; direct

Labor 45% & factory overhead 40% complete). 55,000

Department B (direct labor 25% and Factory overhead 55%complete) 32,000

Costs:

Direct Material Cost 76,500 0

Direct labor cost 114,960 10,650

Factory overhead (Applied) 40,950 20,956

REQUIRED: COST OF PRODUCTION REPORT OF BOTH DEPARTMENTS.