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Question - Department A and Department B. Data for Department B is listed below.

Units received from Department A.............................40,000 @ $2.85 each

Units transferred to finished goods..............................34,000

Units still in process [ 1/4 complete]...........................4000

Cost added by Department B:

Labor.........................................................................$32,900

Factory Overhead.......................................................$22,400

Prepare a Cost of Production Report for Department B for June of this year.

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