Change in units from one process center to the next A company manufactures newsprint in three process centers. Material added at the beginning of production in the second process center triples the number of units transferred into the process center. During February the first process center transfers out 5,000 units at a total cost of $27,000.

There is no beginning inventory in process center 2 on February 1. Material added at the beginning of production in process center 2 cost $13,500 and tripled the number of units trans- ferred in. February labor cost in the process center was $16,380, and overhead was $12,600. Ending work in process contained 6,000 units with all material and 60 percent conversion.

Transcribed Image Text:

REQUIRED Prepare the February cost of production report in good form for the second process center.