Department B started operations in March with 3,000 units, 1/3 completed. During the month 8,000 units were received from Department A with a total cost of 16,000. Eight thousand units were completed and transferred to the finished goods storeroom, while 2,000 units remained in process at the end of the month, completed and 1,000 units were lost. The total costs incurred for materials, labor and manufacturing overhead during the month amounted to 12,750.

Required: Under both FIFO and Weighted Average methods, compute for units cost adjustment for lost units under such of the following independent cases:

a. at the beginning

b. during the process

c. at the end of the process

Department B started operations in March with 3,000 units, 1/3 completed. During the month 8,000 units were received from Department A with a total cost of 16,000. Eight thousand units were completed and transferred to the finished goods storeroom, while 2,000 units remained in process at the end of the month, completed and 1,000 units were lost. The total costs incurred for materials, labor and manufacturing overhead during the month amounted to 12,750.

Required: Under both FIFO and Weighted Average methods, compute for units cost adjustment for lost units under such of the following independent cases:

a. at the beginning

b. during the process

c. at the end of the process