The following data are available for October 20X1 in the Cutting and Assembly Department: Production data: Opening WIP Units started in process during the period Units completed during the period Closing WIP Cost data: Opening WIP 100 600 500 200 Material lasbe Overheads 2 000 900 900 Materials lasbe Overheads 13 500 4 500 7 800 Stage of completion of opening WIP: Material lasbe Overheads 80 40 60