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Process Costing - FIFO Assumptions The Stones Company had unfinished units in both of its manufacturing operations. Production and cost data for the prior month for both Departments is provided below: Department A Beginning of Month End of Month 24.000 20,000 Beginning units Percentage completion: Direct material Direct labor and overhead 100% 75% 100% 60% Beginning Costs $ 188,000 Inputs for Month -- Department A Units introduced 60,000 Cost introduced Direct material Direct labor and overhead $ 315,000 $ 261,000 Department B Beginning of Month End of Month 8,000 10,000 Beginning units Percentage completion: Direct material Direct labor/ overhead 100% 25% 100% 30% Beginning costs $ 92,000 ? Inputs for Month--Department B Units introduced Cost introduced: Transferred-in Direct material ? $ 83,200 $ 214,200 Direct labor & overhead A. Required: Complete the following sequence of steps for Department B. 1. Compute physical flow and equivalent full units. 2. Compute unit costs. 3. Determine the ending work-in-process for Department B. 4. Prepare the journal entry to transfer costs to Finished Good. Work-In-Process - Dept. B Beg. WIP 92,000 Finished Goods NA Beg. F/G TI ...... (2) DM ... 83,200 DL&OH 214,200 (?) (transferred to F/G) transferred from Dept. B End. WIP .... End F/G