We Bake Perfect Pies Company makes fruit pies using a process cost system. The dough is made in the mixing department and then moves to the rolling department where crusts are rolled and placed into baking pans. The pans move into the filling department where fruit is placed into the crusts. The pies then move to the baking department. Once the pies have been baked, they move to packaging they are boxed and then sent to Finished Goods. During the month of October the company had sales of $83,000. Each pie sells for $10.

Using the following information, determine the Gross Profit for the Month of October.

Mixing Department: Beginning Balance 0

Ending inventory 1000 pies at 40% completion

DM used: $1000

DL used: $800

FOH allocated: $1200

Rolling Department: Beginning Balance 1600 pies that were 70% completed with costs of $600

Pies started: 9000

Pies transferred to Filling Department: 8100

Ending Inventory was 10% completed

DL used: $2338

FOH allocated: $2000

Filling Department: Beginning Balance 3000 pies that were 20% completed with costs of $7500

Ending inventory was 75% completed

DM used: $16200

DL used: $3800

FOH allocated: $1975

Baking Department: Beginning Balance 0

Pies Transferred into department 7600

FOH allocated: $14160

Ending inventory: 1300 pies that were 60% completed

Packaging Department: Beginning Balance: 2100 pies at 20% completion with costs of $12,600

Ending Inventory was 2000 pies at 90% completed

DM used: $7875

DL used: $1945

FOH allocated: $3890

Finished Goods Department: Beginning Balance: 2600 pies with costs of $15626

I am getting confused when they transfer over. A is the beginning balance at the period, B is what is completed in the period and C is what has started but it not completed and will turn into A for the next period