Cost of production summary, multiple departments; no beginning inventory
Department-Bravo, the second department in a three-department production process for Military Inc., received 10,000 units with a total cost of $25,000 from Department-Alpha during May. Production costs in Bravo during the month were: materials, $6,000; labor, $3,000; and factory overhead, $9,000. Of the 10,000 units transferred in, 8,000 were completed and transferred to Department-Charlie during the month and 2,000 remained in work in process at the end of the month, one-fourth complete.
Required:
Prepare a cost of production summary for Department-Bravo for the month ended May 31.
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