FILE TOOLS VIEW PAGE 1 OF 1 " Document1 - Word Nintendo Products, Inc. has two processing departments, Grinding and Blending. The Grinding Department adds all materials at the start of the process and a unit loss in unavoidable at the end of processing. The Blending Department adds 50% of materials needed at the start of the process and 50% when 1/2 completed. Lost units are encountered throughout the process. Production data are as follows: Grinding Department In process, March 1 3,000 2/3 Blending Department 12,000 4/5 Transferred to the next department 18,000 22,000 In process, March 31 1,500 1/3 6,000 1/3 Lost units 500 2,000 Cost Data: Work in process, September 1 Cost from preceding department 110,700 Cost this department: Materials 14,700 35,730 Labor 7,400 19,120 Overhead 5,300 15,020 Cost added: Materials 75,300 44,270 Labor Overhead 38,200 32,240 34,600 27,220 W 11:16 AM 02/16/2021 + 88%