The Stones Company had unfinished units in both of its manufacturing operations. Production and cost data for the prior month is provided for Department A below: Department A Beginning units Percentage completion: Direct material Direct labor and overhead Beginning Costs Inputs for Month Department A Units introduced Cost introduced: Direct material Direct labor and overhead Beginning of Month 20,000 100% 75% $ 180,000 End of Month 15,000 100% 60% 75,000 (units) $510,000 $177,600 Production and cost data for Department B is provided below: End of Month Department B Beginning units Percentage completion: Direct material Direct labor/overhead Beginning costs Inputs for Month-Department B Units introduced Cost introduced: Transferred-in Direct material Direct labor & overhead Beginning of Month 8,000 100% 25% $112,000 ? ? $ 96,000 $197,500 10,000 100% 30%