XYZ, Inc. has two departments in its operation, Department ABC and DEF. The  data for the month of September were as follows:

	Department ABC	Department DEF
Unit in beg. Inventory
ABC (1/2 complete)	4,000
DEF (3/4 complete)		400
Units started in process	14,000
Units transferred to Department DEF	18,000
Units transferred to warehouse		17,000
Units in ending inventory:
ABC (1/8 incomplete)	2000
DEF (1/4 incomplete)		2,500
Costs in beginning inventory:
Costs from preceding department		RS 10,500
materials	RS 15,150	6,250
labor	13,375	8,000
factory overhead	13,375	8,000
Costs added during the current period:
materials	92,500	53,000
labor	132,575	74,100
Overhead	132,575	111,150

Department 1: Materials are applied as follows; 20% materials at the start of the production; 25% materials upon reaching 50% completion; 15% materials upon reaching 60% completion; 30% materials at 85% stage of completion and the balance of materials at the end of production. Labor and overhead are applied uniformly throughout the production.

Department 2: Materials are all applied at the beginning of the production, while labor and overhead are applied evenly throughout the production.

Requirement: Prepare the cost of production reports for department ABC and DEF

show the solution clearly for review purposes