Malleynila Company manufactures a single product in two process departments. Costs and production data to the month of November follows: COSTS Wip, beg (50% materials, 30% labor, 20% overhead) Materials Labor Factory overhead QUANTITY Wip, beg 1/2 complete Started in process Completed and transferred Wip, end 40% to complete ASSEMBLY FINISHING 9,750.00 18,000.00 64,000.00 47,250.00 85,800.00 31,500.00 47,200.00 3,000.00 4,000.00 33,000.00 30,000.00 25,000.00 5,000.00 6,000.00