Seacrest Company uses a process costing system. The company manufactures a product that is processed in two departments: A and B. As work is completed, it is transferred out. All inputs are added uniformly in Department A. The following summarizes the production activity and costs for November: \begin{tabular}{|l|l|l|} \hline & & \\ \hline Beginning Inventories: & Department A & \\ \hline Units in BWIP & 5,000 & \\ \hline Costs of beginning WIP (BWIP) & & \\ \hline+ & & \\ \hline \end{tabular}