coasis c danc tks nanli hoe uat maisnge fer cas seats Iih cestng system uslons wo cost cstugpies, drect mosteruds and conersicn cots Each produrt munt paesis threugh Department A and Departnent aCom cors are alocated evenly Eroughout production Data for Departnent A for Feonuary 2017 are work ih process, begring irrventory, 50% corrpleltr matinals 25% complete sor comieson 400 unts Unts started duning Fobruary wirki, precen, ening itvertery, 40% completo for nateron 10% completo tor com version 1,000 u 250 unts Costs for Daportment A for February 2017 are Work in process beginting inventory