Problem 1 Lee Gon Mfg. Co has its product processed in two consecutive departments, M and P. In department M, materials are added at the start of the process while in Dept. P, materials are added when the goods are 60% done. Labor and factory overhead are evenly applied throughout the process. The following data are given on the operations of these two departments for September: DEPT. M DEPT. P Units In Process, Sept 1 3,000 Work done 60% Units Work done 2,000 20% Placed in Process 20,000 Transferred in 16,000 In process, Sept. 30 ? 40% ? 80% Transferred out ? 15,500