The iventory May 1 and the costs charged to work in Process-department B during

The iventory May 1 and the costs charged to work in Process-department B during May for Stella Company are as follows:Beginning WIP 12000 UNITS 60% Completed 62400From Department A 55000 UNITS STARTED THIS PERIOD DIRECT MATERIALS 115500direct labour 384000Factory Overhead 138000During May all direct materials are transfered from department A the units in process at May 1 were completed andof 55000 units the department all were completed except 6000 units which were 70% completed. inVENTORIES ARE COSTED BY THE FIRST IN FIRST OUT METHOD.

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