DIRECT MATERIALS ADDED IN SUBSEQUENT DEPARTMENT-UNIT COST COMPUTATIONS Below are data pertaining to Department B: 55,000 5,000 48,000 12,000 $24,750 Units transferred in ..... Units added to production Units transferred out.. Ending units in process (direct materials 100% complete; conversion costs 70% complete) Costs transferred in Costs added by department: Direct materials... Direct labor.. Factory overhead (applied) Required: Determine the following unit costs: Transferred-in unit cost d Factory overhead b Direct materials e Total unit cost e Direct labor 7,200 21,432 32,148