Problem 3 Tiznit Inc. has two production departments and uses a process cost system. The following data is available as to the costs of production and the number of units worked on during the month of October, 2019: Department A: Costs in Beginning Work in Process Direct materials Direct labor Manufacturing overhead Costs incurred during October: Direct materials Direct labor Manufacturing overhead $3,400 $6,100 $5,700 $34,700 $82,900 $63,800 Units worked on during October: Work-in-process, October 1 (30% complete as to materials, 40% complete as to labor, and 25% complete as to overhead) Units started during October Work-in-process, October 31 (65% complete as to materials, 40% complete as to labor, and 45% complete as to overhead) 900 units 10,200 units 1,140 units Department B: Costs in Beginning Work in Process Direct materials Direct labor Manufacturing overhead Transferred in Costs incurred during October: Direct materials Direct labor Manufacturing overhead $7,200 $6,400 $5,900 $11,300 $55,400 $61,300 $47,600 11,700 units Units worked on during October: Units completed in October Work-in-process, October 31 (85% complete as to materials, 70% complete as to labor, and 65% complete as to overhead) 1,530 units REQUIRED: Prepare a production cost report for Departments A and B