Process Costing - FIFO Assumptions The Stones Company had unfinished units in both of its manufacturing operations. Production and cost data for the prior month for both Departments A and B is provided below. Department A Beginning of Month End of Month 20,000 15.000 Beginning units Percentage completion Direct material Direct labor and overhead 100% 100% 6096 80% Beginning Costs $184.000 Inputs for Month Department A Units Introduced 65,000 Cost introduced Direct material Direct labor and overhead 5403.000 5270,900 Department B Beginning of Month End of Month 10,000 8.000 Beginning units Percentage completion Direct material Direct labor/overhead 100 100% 80% Beginning costs $ 126,000 Inputs for Month--Department B Units introduced Cost introduced: Transferred-in Direct material $ 84,000 $ 256,000 Direct labor & overhead