Gordon Products manufactures one product in two departments on a continuous basis and uses the average cost method of process cost accounting. The following information was reported for the month of May, 20--:

Production Costs
	Department A		Department B
Work in process, beginning
of month:
Cost in Department A				$ 1,900
Materials	$ 4,200		$ 1,900
Labor	3,500		1,600
Factory overhead	1,800	$ 9,500	750	4,250
Costs incurred during month:
Materials	$74,425		$60,225
Labor	56,625		51,650
Factory overhead	35,200	166,250	17,000	128,875
Total		$ 175,750

Production Report
	Department A	Department B
In process, beginning of month	1,600	200
Finished and transferred
during month	18,000	17,000
Work in process, end of month	1,000	1,200
Stage of completion	50%	60%

a)	Prepare a cost of production summary for Department A for the month.
b)	Prepare a cost of production summary for Department B for the month.
c)	Prepare the journal entries to record production.

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