Part A-

The Alston Company operates under the FIFO method of process costing. It has two departments: Cleaning and Milling.

For the Cleaning Department, conversion costs are added evenly during the process and direct materials are added at the beginning of the process. All completed work is transferred to the Milling Department. Summary data for May follows:

Alston Company: Cleaning Department	Physical Units	Direct Materials	Conversion Costs
Work in Process, beginning inventory (May 1)	1,000	$1,000	$800
Started during May	9,000
Completed and transferred out during May	?
Work in Process, ending inventory (May 31)	1,600
Degree of completion of ending work in process		100%	25%
Total costs added during May		$9,000	$8,000

For the cleaning department, summarize total costs to account for, and assign total costs to units completed and transferred out, and to units in ending work in process. Carry unit-cost calculations to four decimal places when necessary. Calculate final totals to the nearest dollar.

Part B-

In Alston Company's Milling Department, conversion costs are added evenly during the process, and direct materials are added at the end of the process. All completed work is transferred to finished goods. The transferred-in costs for May equal the total costs of untis completed and transferred out in May from the Cleaning Department, which were calculated in Part A using the FIFO method of process costing. Summary data for May follows:

Alston Company: Milling Department	Physical Units	Transferred-in Costs	Direct Materials	ConversionCosts
work in process, beginning inventory (May 1)	3,000	$6,450	$0	$2,450
started during May	?
completed and transferred out during May	7,400
work in process, ending inventory (May 31)	4,000
degree of completion of ending work in process		100%	0%	25%
total costs added during May		?	$640	$4,950

For the Milling Department, use the FIFO method to summarize total costs to account for and assign total costs to units completed and transferred out, and to units in ending work in process. Again, calculated final totals to the nearest dollar.