=+7 January February April March

$72,960

$16,416

$36,480 95,000 91,200

$69,120

$17,280

$34,560 90,000 86,400

$ 76,800

$ 21,120

$ 38,400 100,000 96,000

$69,120

$21,600

$34,560 90,000 86,400 May June

$65,280

$21,216

$32,640 85,000 81,600

$61,440

$23,040

$30,720 80,000 76,800 A BCDEFG Chapter 20 Process Cost Systems 937 The following information concerns production in the Finishing Department for March.

The Finishing Department uses the average cost method.