In Department II of Angeles Mfg. Co., there is an expected increase in the number of units in process due to addition of materials evenly throughout the process. The production data for October, 19G are as follows: Quantity data: In process, October 1 *********** ******** Cost data: Received from Dept. I................................... In process, October 31 Increase in quantity **************** ************ **********........ In process, October 1 Received from Dept. I. Factory costs, October: Materials..... Labor. Factory overhead rate **** ***********...... **********. ******** ************ 2,000 units, 3/4 done 40,000 units 3,000 units, 1/6 done 10,000 units P 5,500 100,000 48,100 28,860 50% of labor cost Required: a. Adjusted unit cost from preceding department b. Cost of production report