ACCT 102-Process Costing Annette Chorde owns Nets Plus, Inc. for tennis courts to tennis clubs and parks across the country. a manufacturer of tennis court nets. She supplies nets Her manufacturing process goes through 2 departments d at 125% are added at the beginning of the process. FOH is applied Se % Cutting & Sewing. All of Direct Labor cost. Her ectLabor st. Her costs for September are: Direct Materials cost, $32,500; Direct Labor cost, s8,000, FO $10,000. The costs of Beginning WIP- Cutting De on September 1 were $14,500 (Direct Materials $10,000, Direct Labor $2,000, FOH $2,500). Step 1- Determine the Physical Flow of Units There were 400 nets in process on September 1 (60% complete). Another 1,300 were started in September. All 400 in process on September 1 were completed in September, 800 nets were started and completed in September; 500 nets remained in process at the end of September (20% complete) ACCT 102-Process Costing Annette Chorde owns Nets Plus, Inc. for tennis courts to tennis clubs and parks across the country. a manufacturer of tennis court nets. She supplies nets Her manufacturing process goes through 2 departments d at 125% are added at the beginning of the process. FOH is applied Se % Cutting & Sewing. All of Direct Labor cost. Her ectLabor st. Her costs for September are: Direct Materials cost, $32,500; Direct Labor cost, s8,000, FO $10,000. The costs of Beginning WIP- Cutting De on September 1 were $14,500 (Direct Materials $10,000, Direct Labor $2,000, FOH $2,500). Step 1- Determine the Physical Flow of Units There were 400 nets in process on September 1 (60% complete). Another 1,300 were started in September. All 400 in process on September 1 were completed in September, 800 nets were started and completed in September; 500 nets remained in process at the end of September (20% complete)