A company manufactures a liquid product called Glitter. The basic ingredients are put into process in Department 1. In Department 2, other materials are added that increase the number of units being processed by 50%. The factory has only two departments.

Calculate the following for each department:
(a) Unit cost for the month for materials, labor, and factory overhead,
(b) Cost of the units transferred, and
(c) Cost of the work inprocess.

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Units Dept. 1 Dept. 2 Production Summary Started in process .. 18,000 Received from prior department Added to units in process Finished and transferred14,000 In process, end of month Stage of completion-materials, labor, and 14,000 7,000 15,000 6,000 4,000 factory overhead .i... 1/4 1/2 Cost Summary 30,000 15,000 $36,000 13,500 4,500 Labor Factory overhead.-..