Question 2: Romana paint produces exterior paint, which it sells in one-gallon containers. The company has two processing departments - Base Fab and Finishing. Information relating to the Base fab department's April operation is as follows - Production data: Units in process, April 1: Materials 80% complete, labor and overhead 50% complete Units started into production during April Units completed and transferred to finishing department Units in process, April 30: Materials 60% complete, labor and overhead 25% complete Cost data: Work in process inventory on April 1 Materials Labor Overhead Cost added during April: Materials Labor Overhead Total cost added during April 25,000 125,000 120,000 30,000 $82,000 $ 41,000 $27,000 $401,000 $210,000 $140,000 $751,000 Compute the Base Fab Department's cost of ending work in process inventory and cost of completed units transferred to the next department. [8 Marks]