Cost of Production Report of Production Control Department of Italian Chemical for December

Cost of Production Report. For December the Production Control Department of Italian Chemical, Inc. reported these production data for Department 2 :

Transferred in from Department 1 55,000 liters
Transferred out to Department 3 39,500 liters
In process at end of December 10,500 liters (with 1/3 labor and factory overhead)

All materials were put into process in Department 1.
The Cost Department collected these figures for Department 2:
Unit cost for units transferred in from Department 1 $1 .80
Labor costs, in Department 2 $27,520
Factory overhead applied 1 5,480

Required: A cost of production report for Department 2 for December.

Cost of Production Report. Melograno, Inc. uses a process cost system. The costs of Department 2 for the month of April were:

Cost from preceding department $20,000
Cost added by department:
Materials $21,816
Labor 7,776
Factory overhead 4,104 $33,696

The following information was obtained from the department's quantity schedule:

Units received 5,000
Units transferred out 4,000
Units still in process 1,000

The degree of completion of the work in process was: 50% of the units were 40% complete; 20% of the units were 30% complete; and the balance of the units were 20% complete.

Required: The cost of production report of Department 2 for April.