For Cost Accounting:

Normal Loss- FIFO Succeeding Department

The following data pertain to the production of the second department of Sumi Manufacturing Corp. for the month of March: WIP, beg 5,000 units ; / done Received from department A 20,000 units @ P1 WIP, end 6,000 units; 2/3 doneLost units 2,000 units Cost data: WIP, beg P14,100 Cost this Dep't Materials 39,900 Direct labor 23,940 Factory Overhead 15,960 Factory costs are evenly applied and all lost units were considered normal. Required: Prepare the cost of production report of Department B for the month of March assuming the following independent cases: [a] Loss occurred at the start of process; [b] Loss occurred during process; [c] Loss occurred at the end of process