Units Work in process, beginning (25% complete with respect to conversion costs) 8.000 Started in May .. 40.000 Completed in May and transferred to Department B 38,000 Work in process, ending (60% complete with respect to conversion costs). 10.000Service Department Operating Department Telecommunications Administration Surgery Recovery Departmental costs $36.645 $28.783 $447,030 $636,700 Telecommunications ports 32 17 56 49 Employees 24 15 65 42A) Manufacturing Overhead XXX Work in Process-DepartmentA XXX Work in Process--Department B XXX B) Work in Process--Department A XXX Work in Process--Department B XXX Manufacturing Overhead XXX C) Work in Process..Department B XXX Work in Process--Department A XXX Manufacturing Overhead XXX D) Work in Process--DepartmentA XXX Work in Process--Department B XXX Manufacturing Overhead XXXPercent Complete with Respect to Units Conversion Beginning work in process inventory 1.... ...1. 101 1 !III) 4.500 20% Transferred in from the prior department dunng March 74.000 Completed and transferred to the next department during March 74.500 Ending work in process inventory. 4,000 60%Service Department Operating Department Administration IT Prenatal Pediatric Departmental costs $82,152 $45,000 $680,660 $298.130 Employees .. . .. 15 26 131 169 PCs 15 26 120 168