OutFlow, Inc., manufactures a single type of garden cart. The monthly production report for May 20X1 follows:

OutFlow, Inc. Monthly Production Report for May 20X1
	Molding Department			Assembly Department			Completion Department
Quantities
Started in productioncurrent month	7,000			-0-			-0-
Transferred in from prior department	-0-			4,900			2,100
Transferred out to next department	4,900			2,100			-0-
Transferred out to finished goods	-0-			-0-			1,800
Work in processending	2,100			2,800			300
Stage of CompletionEnding Work in Process
Materials	100	%		100	%		90	%
Labor	80			80			90
Overhead	80			80			90

Required: Prepare the equivalent production computations for each department. Analyze: Which departments ending work in process inventory is at the lowest stage of completion in regard to labor and overhead in the month?