The Blondie Dye Company manufactures hair rinses and colorings. Direct materials are introduced into production at the 50% stage of completion in Department A. Direct labor and factory overhead are incurred evenly throughout the process. Because of the timing of certain chemical processes, units are often at different stages of completion.

Management uses the fifo costing method in an effort to analyze costs.

Beginning units in process in Department A for May were at the following stages of completion: mko4

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40% of the units were 10% complete. 15% of the units were 40% complete. 20% of the units were 55% complete. 25% of the units were 70% complete. Beginning units in process amounted to 26,000 units. They had a total cost of $37,700. During May, 68,000 units were started in process. The following costs were incurred: direct materials $47.092; direct labor-$34,658; and factory overhead $51.987. Ending units in process for May amounted to 6.000 units. They were at the following stages of completion: