The Boy Manufacturing Co. manufactures a product which is processed in three successive departments - Department A, Department B, and Department C. In September, units were spoiled in all three departments at various stages of processing of the defective materials used. Production data for the month follow:

Department A		Department B		Department C
In process, September 1	5,000	2/5	8,000	3/8	10,000	1/2
Transferred to next department	35,000		34,000		34,000
Abnormal lost units discovered:
(1) at start of processing	2,000		-		-
(2) when 1/2 processed	-		4,000		-
(3) at end of processing	-		-		7,000
In process, September 30	3,000	1/3	5,000	3/5	3,000	1/3
Cost Data:
Work in process, September 1	6,000		36,000		98,400
Cost added: Materials	17,000		72,000		92,500
Labor	59,500		36,000		55,500
Overhead	25,500		36,000		37,000

prepare cost of production report in all departments