Portland Tile produces ceramic tiles using two sequential production departments; Tile Forming and Tile Finishing. The company uses a weighted average process costing system. Data for the Tile Forming Department Month ended Oct 31 Information about units: Units in WIP, Oct 1 4,000 Units started during Oct. 18,000 Completed and transferred to Finishing Units in WIP, Oct 31 (80% complete) 2,000 Direct materials are added at the beginning of the forming process. Information about costs: Beginning inventory consists of $800 of direct material costs and $1,000 of direct labor costs. Direct materials used in Oct. total $6,000, and direct labor costs incurred total $8,100. Overhead is applied at a rate of 100% of direct labor costs. Data for the Tile Finishing Department Month ended Oct 31 Information about units: Units in WIP, Oct 1 4,000 Units started during Oct. Completed and transferred out Units in WIP, Oct 31 (20% complete) 5,000 Direct materials are added at the end of the finishing process. Information about costs: Beginning inventory consists of S9,360 of transferred in costs, SO of direct material costs and S4,067 of direct labor costs. Direct materials added in Oct. total S6,900, and direct labor costs incurred total $16,200. Overhead is applied at a rate of 50% of direct labor costs