Pan 2018 Process Costing-FIFO Assumptions The Stones Company had unfinished units in both of its manufacturing operations. Production and cost data for the prior month for both Departments is provided below: Department A Beginning of Month End of Mon Beginning units Percentage completion: 24,000 20,000 Direct material Direct labor and overhead 100% 75% 100% 60% Beginning Costs $ 188,000 Inputs for Month - Department A Units introduced Cost introduced: 60,000 Direct material Direct labor and overhead $ 315,000 $ 261,000 Department B Beginning of Month End of Month 8,000 10,000 Beginning units Percentage completion: Direct material Direct labor/overhead 100% 25% 0096 30% $92,000 Beginning costs Inputs for Month-Department B Units introduced Cost introduced: Transferred-in Direct material Direct labor & overhead S 83,200 S 214,200