Process Costing - FIFO Assumptions The Stones Company had unfinished units in both of its manufacturing operations. Production and cost data for the prior month is provided for Department A below: Department A Beginning units Percentage completion: Direct material Direct labor and overhead Beginning Costs Beginning of Month 20,000 100% 75% End of Month 15,000 100% $ 180,000 60% Inputs for Month -- Department A Units introduced Cost introduced: 75,000 (units) Direct material Direct labor and overhead Production and cost data for Department B is provided below: Department B Beginning of Month 8,000 Beginning units Percentage completion: Direct material Dinant labor laukood 100% 50/ $510,000 $ 177,600 End of Month 10,000 100% 200 D Foc