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Shah Manufacturing Company engaged in a continuous process, manufacturing a single product which is processed in three departments known as Cleaning, Milling and Finishing There were no inventories at beginning of the March 2018. Following data is available for preparing Cost of Production Report for three departments: Milling Finishing Description Units put in the process Units completed and transfer Units still in process Material Labor FOH Material usage (*) Labor usage () FOH Cleaning 15.000 7.000 8.000 7.138 8.930 1.770 20 30 60 2.500 4.500 2.494 4.180 1.698 1.000 1.500 806 3.588 100 209 "O 10%