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manufactures a product that passes through two departments, Assembly and ly throughout the process. During the month of January, the Finishing Department A. Xanadu Compeinishing Department, materials are added at the end of the process. Conversion costs Finishing. In the are incurred uniformly 000 units from the Assembly Department. The transferred-in cost of the 60,000 units was rece $69,900 Costs sos aded by Finishing during lamuary include the fllowing Direct materials Direct labor Overhead $35,200 56,000 25,600 On January 1, the Finishing Department had 10,000 units in inventory that were 30 percent complete with respect to conversion costs. On January 31, 12,000 units were in inventory, one-third complete with respect to conversion costs. The costs associated with the 10,000 units in beginning inventory were as follows: Transferred in Direct labor Overhead S11,650 8,750 4,000 Required Prepare a cost of production report using the weighted average method. B. Mandarin Company manufactures a product through a continuous single-step process. All materials are added at the beginning of processing. Production and cost data of Mandarin Company for the month of September follows: Production data: in process, September 1 (37.50% converted) Started during September Completed and transferred to finished goods in process, September 30 (80% converted) 8,000 units 20,000 units 25,500 units 2,500 units Manufacturing costs: Work in process (WIP), Beginning Materials Direct labor cost Factory overhead cost $24,500 $80,000 $96,500 $75,000 Required: Prepare a cost of production report for the month of September. Use the first-in, first-out process costing approach