Amsterdam Corporation prodiuces medical grade isotopes. The isotopes are produced in a single continuous process and Amsterdam uses the weighted-average process costing method of accotinting inr produciion. The production procoss requires constant utilization of tuctlities and equipment, as well as direct labor by skilled technicians. As a resalt, direct labor and factory ouerhead are both deemed to be introduced uniformly throughout production. Amsterdam Corporation prepared the following "unit reconcllition" for the month of April: Preptre a subedinle then in