Newell Company has a production process that involves three processes. Units move through the processes in this order: cutting, stamping, and then polishing. The company had the following transactions in November: Nov. 4 Cost of units completed in the Cutting Department, $10,000 Nov. 14 Cost of units completed in the Stamping Department, $28,000 Nov. 21 Cost of units completed in the Polishing Department, $$33,000 Nov. 30 Sales on account, $70,000 Nov. 30 Cost of goods sold is 50% of sales . . . Date Accounts Debit Credit