Units in process, beg. 1,000.00 Units Received 3,000.00 4,000.00 Units completed In process, beg. 1,000.00 10% 100.00 20% 200.00 Rec'd & completed 1,800.00 100% 1,800.00 100% 1,800.00 Units in process, end 1,200.00 50% 600.00 40% 480.00 4,000.00 2,500.00 2,480.00
Cost charged to the department
Cost - in process, beg Cost from preceding department Cost added in the departmet Materials Labor Overhead