(4.) Consider the following: Dept. 1: Adds 60% of Materials at the start of the process and 40% of Materials when process is 80% complete; applies conversion costs uniformly throughout production. Dept. 2: Adds all Materials at the end of processing; applies conversion costs uniformly. Dept. 3: Adds 30% of Materials at the start, 30% when process is 1/2 complete and the balance at the end of processing; applies conversion costs uniformly. Production Data for December Dept.1 Dept. 2 Dept. 3 Units: In Process, December 1 20,000 16,000 12,000 Stage of Completion 3/4 4/5 1/3 Transferred to Next Dept. 84,000 88,000 92,000 In Process, December 31 16,000 12,000 8,000 Stage of Completion 2/5 2/3 3/4 Costs: Amount (PhD) Amount (PhP) Amount (PhD) In Process, December 1 19,350 27,800 37,300 Added in December Materials 40,800 22,000 69,900 Labor 37,700 41,600 47,000 Overhead 18,850 20,800 23,500 Required: Prepare a COPR for each department using FIFO method