Facts Madison's Madelines has two processing departments for its baking business: mixing and baking. Madison had the following costs for the month of October in her baking department: The quantity schedule shows that 14,100 units were received during the month from the mixing department; 9,000 units were transferred to finished goods, and 5,100 units in process at the end of June were 50% complete as to materials cost and 25% complete as to conversion costs. Facts Madison's Madelines has two processing departments for its baking business: mixing and baking. Madison had the following costs for the month of October in her baking department: The quantity schedule shows that 14,100 units were received during the month from the mixing department; 9,000 units were transferred to finished goods, and 5,100 units in process at the end of June were 50% complete as to materials cost and 25% complete as to conversion costs