The inventory at June 7, 2012 and the costs charged to Work in Process-- December B during April for Haw Company are as follows:
- 500 units, 60% completed $3460
- from Deparment A, 10,000 units 36,300
- Direc Labor 7,960
- Factory Over head 12,500
During June, all direc material are transffred from Dept. A, the units in process at June 1 were completed, and of the 10,000 units entering the department, all were completed except 1,200 units which were 25% completed as to the conversion costs. Inventories are costed by teh FIFO method.