P6-6 Units gained; cost of productio n summaries similar to Self-Study Problem 1 Cancun Chemicals, Inc., which uses the process cost system, has two departments: A and B. In both departments, all of the materials are put into production at the beginning of the process. The materials added in Dept B increase the number of units being processed by 25%. Labor and factory overhead are in. curred uniformly throughout the process in all departments. A record of the factory operations for May follows: Cost Summary Dept. A Dept. B 10,140 7,215 Production Summary Units Dept. A Dept. B 8,500 1,500 9,500 500 1/2 Received from prior department 8,500 1,500 1/3 Stage of completion .. .. Required: Prepare a cost of production summary for each department for the month of May