DIRECT MATERIALS ADDED IN SUBSEQUENT DEPARTMENT Department 112A adds additional direct materials at the end of processing. It is the second department in a four-processing department operation. The direct materials added do not RODUCT COSTING increase the number of units. Data for Department 112A for the month of July 19XX fol- low: 13,000 $16,120 2,000 Units transferred-in. Costs transferred-in Ending units in process (45% complete as to conversion costs)..... Costs added during period: Direct materials. Direct labor Factory overhead (applied) $ 2,860 6,664 3,332 No beginning work-in-process inventory exists. Required: Prepare a cost of production report for Department 112A