Port Ormond Carpet Company manufactures carpets. Fiber is placed in process in the Spinning Department, where it is spun into yarn. The output of the Spinning Department is

transferred to the Tufting Department, where carpet backing is added at the beginning of the process and the process is completed. On January $1,$ Port Ormond Carpet Company had

the following inventories:

Departmental accounts are maintained for factory overhead, and both have zero balances on January $1.$

Manufacturing operations for January are summarized as follows: