QUICK Tour Prin Search Annotations ACCESSIbility Bookmark E6-8. Calculating Unit Costs; Units Lost in Production LO2 X Sonoma Products Inc. manufactures a liquid product in one department Due to the nature of the product and the process, units are regularly lost during production. Materials and conversion costs are added evenly throughout the process. The following summaries were prepared for March: 352 Production Summary Started in process.. Finished and transferred to the stockroom In process, and of the month Stage of completion.... Lost in process. Cost Summary Materials.... Labor Factory overhead.. Units 12,000 9,000 2,000 1/2 1,000 $154,000 48,000 26,500 nd Calculate the unit cost for materials, labor, and factory overhead for March and show the costs of units transferred to finished goods and to ending work in process inventory.