Cut and to the a Single Product are are Cost Manufacturing Co. Sells that is manufactured in two departments. Begining and Eneding. Units of product are started in the begining department. where they Shaped. The units are then transferred Ending department where they ground and pushed. Materials at the begining of the Beginning Department. Units are at the 90-percent stage of completion in are added Process in the inspected is charged to Factory overhead Spoilage Control Cost date Operations are. in related to march the beginning Department Costs chaged to the department. Materials 59bor Factory overhead had 2,000 unit still Beginning Inventory This Period Added 1600 9,750 290 2380 950 9,200 February the beginning Department labor and 60% complete as to overhead. At the End of march, 3000 units were still in Process in Process. 70% Complet as to In the beginning Department: 60% Complete as to labour 13nd 13,000 units and 7000 units were completed and transferred were started in beginning department to the Ending department. Required 1. Assuming the company uses fifo process Costing. Prepare a cost of production Report for the beginning Department for march. 2. Prepare the General Journal Entry to record the transfer of cost out of the beginning Department this Period