AL-Wdad Company produces a product used to clean mirrors and head lights of vehicles. The company uses a process costing and has two processing departments - department X and department Y. The processing starts in department X where three different chemicals are mixed together in equal proportions. After mixing in department X, the partially completed units are transferred to department Y. The following data has been taken from department X. DEPARTMENT X Work in process beginning inventory: Units in process Stage of completion with respect to materials Stage of completion with respect to conversion Cost in the beginning inventory: Materials cost Conversion cost Total cost in the beginning inventory Units started into production during January Units completed and transferred out Cost added to production during may: Materials Conversion Total cost added in the department Work in process ending inventory: Units in process Stage of completion with respect to materials Stage of completion with respect to conversion 200 55% 30% $ 9,600 5,575 $15,175 5,000 4,800 $368,600 350,900 $719,500 400 40% 25% Required: Using above data a) Determined a cost of production report of department (X) for the month of January.