P5. Units: Costs: Units: Costs: FIFO PLURAL DEPARTMENTS. COST OF PRODUCTION REPORT ZURITADAL Company has three (3) successive departments in its manufacturing operation. Data for the months of Jahuary and February 2000 follows: DEPARTMENTS JANUARY In process, beginning Placed in process Transferred to next department In process, ending Stage of completion Material Labor Overhead FEBRUARY In process, beginning Stage of completion Placed in process Received from prior department Finished and transferred to next dept. In process, ending Stage of completion In Added in February: process, beginning A Material Labor Overhead none 6,600 5,400 ? 1/2 P 26,000 20,000 14,000 1/2 8,600 none 7,800 2,000 4/5 P 6,000 P 40,000 24,000 24,000 Required: Cost of Production for each month for Department A and B. B none 5,400 4,400 ? 2/5 P 4,400 6,000 4,000 ? 2/5 -0- 7,800 8,200 600 1/3 P 11,200 P 6,000 8,000 6,000