Costing of units transterred; lost unita. Read, Inc., instituted a new process in October, durine which it started 10,000 units in Department A. Of the units started, 1,000 units, a normal numb were lost during the process; 7,000 were transferred to Department B; and 2,000 remalned iner, in process inventory at the end of the month, 100% complete as to materials and S0% complete to conversion cost. Materials and conversion costs of $27,000 and $40,000, respectively, Ware charged to the department in October. Raquired: Total cost transferred to Department B. (AICPA adapted) 3. Cost of production report; normal loss. For December, the Production Control Department o Carola Chemical, Inc., reported the following production data for Department 2: 55 000 litors 39 500 liters Transterred in from Department 1. Transferred out to Department 3. In process at end of Docember