83 Computing unit costs; cost of units finished; cost of units in process The following data appeared in the accounting records of Craig Manufacturing Inc., which uses the weighted average cost method. Started in process.... 12,000 units Finished and transferred.. 10,500 units Work in process, end of month... 1,500 units (2/5 completed) Materials........ $36,000 Labor ................... $44,400 Factory overhead.... $22,200 Case 1-All materials are added at the beginning of the process, and labor and factory overhead are added evenly throughout the process. Case 2-One-half of the materials are added at the start of the manufacturing process, and the balance of the materials is of Cost Accounting added when the units are one-half completed. Labor and factory overhead are applied evenly during the process. Make the following computations for each case: a. Unit cost of materials, labor, and factory overhead for the month b. Cost of the units finished and transferred during the month C. Cost of the units in process at the end of the month