Departmental cost worksheet analysis; cost of production summary, three departments, no beginning inventories Premier Products Inc. has three departments and uses the process cost system of accounting. A portion of the departmental cost work sheet prepared by the cost accountant at the end of July is reproduced below. Premier Products, Inc. Department Cost Work Sheet For the Month Ended July 31, 2016 Prepare Prepare a cost of production summary for each department. (Round unit costs to three decimal places and totals to the nearest whole dollar.)