Mt$.$ Palomar Manufacturing Co$.$ uses a process cost system. Its manufacturing operation is carried on in two departments: Machin$-$ L$04$ ing$$ nd Finishing. The Machining Department uses the weighted average cost method, and the Finishing Department uses the FIFO cost method. Materials are added in both departments at the beginning of operations, but the added materials do not increase the number of units being processed. Units are lost in the Machin$-$ Similar to ing Department throughout the production process, and inspection Self$-$Study Problem$1$ occurs at the end of the process. The lost units have no scrap a value and are considered to be a normal loss.