Units gained; cost of production summaries Calumet Chemicals Inc., which uses the proce...

Units gained; cost of production summaries

Calumet Chemicals Inc., which uses the process cost system, has two departments: A and B. In both departments, all of the materials are put into production at the beginning of the process. The materials added in Dept. B increase the number of units being processed by 17.6%. Labor and factory overhead are incurred uniformly throughout the process in all departments. A record of the factory operations for May follows:

Required:

Prepare a cost of production summary for each department for May.