Magna Bin, Inc., manufactures large metal waste containers that are purchased by local sanitation departments. Containers are produced in two processing departments, Fabricating and Painting. In the Fabricating Department, all of the direct materials are added at the beginning of the process, overhead is applied evenly throughout the entire process, and labor is added evenly only during the last 50 percent of the process. In the Painting Department, materials and labor are added evenly throughout the first half of the process, while overhead is applied evenly throughout the entire process. Magna Bin uses process costing and had the following cost and production information available for the month of January:

Fabricating Painting Department Department Direct materials costs. . . . .. $ 7,740 $13,752 Direct labor costs. . . . .. 18,060 8,022 Manufacturing overhead applied . 27,090 12,033 Units in beginning work in process . . . 0 0 Units started during Jan. . . . . . . 750 600 Units completed and transferred out . . 600 510