The textile company produces the article PCR5, through two production departments A and B. to account for its production costs, it uses the standard cost system. The standard specification time presents the following information for one unit (5 P).

Materials	Department A	Department B
With 001	550u at $130 each
With 002	15u at $100 each
With 003		20u at $110 each
With 004		15u at $110 each

The following information has been received from production departments A and B at the end of the period.

	Department 1	Department 2
Units completed and transferred	2000	2000
Units in process	600	90% with 001	550	70% with 003
60% with 002	30% with 004

Details of materials used

Materials	Department A	Department B
With 001	35000u a 145c/u
With 002	20000u a 120c/u
With 003		25000u a 140c/u
With 004		15000u a 130c/u

Is required:

Required: Account for the purchase and use of materials, using the standard Kardex, Kardex Real and VCMD method.