Q.2 (a). Why is cost accumulation simpler in a process costing system than it is in a job-order costing system? (b) Zayan Engineering Inc.. manufactures a waterproofing compound that goes through three processing stages prior to completion. Information on work in the first department, Cooking, is given below for May Production data: Units in process, May 1: materials 100% complete: conversion 80% complete.. Units started into production during May.... Units completed and transferred out. .100,000 Units in process, May 31; materials 60% complete; conversion 20% complete. Units lost (all normal) 10.000 15,000 5000 Cost data: Work in process inventory, May 1:1 Materials cost. Conversion cost Cost added during May: Materials cost.. Conversion cost. Required: A cost of production report of department (Marks =2+8) $1.500 $7,200 $154.500 $90.800