A vitamin product is manufactured in three departments by Philippe Chatrier, Inc. No work in process existed on August 1 in any of the three departments, but 10,000 units were in process in each department at the end of August. The percentage of the work in process that was completed in each department at August 31 is given as follows;

Department 140% (for both DM and Conversion costs in this specific department)

Department 260%

Department 320%

Costs incurred in the three departments for August were as follows:

Departments

123

Materials$94,00000

Labor47,000$30,000$14,400

Overhead47,00021,6007,200

During August, 100,000 units were started in process in Department 1.

Required:

1)For each department, compute the unit cost of work done in that department and cumulative unit cost of work done including preceding department costs.

2)Assume that 50,000 units were sold during the month. What amount will appear in the cost of goods sold account?

3)The case is to be submitted in EXCEL spreadsheet form.