Problem 2 The TaeOh Mfg. Co. operates two consecutive producing departments, A & B. The following quantity data are on Department A's production in December: In process, December 1 Placed in process In process, December 31 Transferred out Cost data: Cost Last Month CTM: Materials Labor Overhead 5,000 units, 1/5 done 50,000 units 3,000 units, 2/3 done 49,500 units P 25,000 315,000