A vitamin product is manufactured in three operations by Bocian Health Products, Inc. No work in process existed on August 1 in any of the three operations, but 10,000 units were in process in each operation at the end of August. All costs within each department, including materials, are added uniformly throughout the department's production process. The percentage of the work in process that was completed in each operation at August 31 is as follows:

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Department 1 Department 2 40% 60 Department 3 Costs in the three departments for August were as follows: 20 Departments Materials. Labor Overhead applied Totals... 1 2 3 $ 94,000 $ 0 $ 0 47,000 30,000 14,400 47,000 21,600 7,200 $188,000 $51,600 $ 21,600 During August, 100,000 units were started in process in Department 1.