Work in Process, beginning inventory:
Cost from preceding department ……………………………………………..... $ 1,532
Materials ………………………………………………………………………... $ 1,692
Labor …………………………………………………………………………… 57
Factory overhead ………………………………………………………………. 114
Cost added to process during the current period:
Cost from preceding department ………………………………………………. 12,000
Materials ……………………………………………………………………….. 16,940
Labor …………………………………………………………………………… 3,660
Factory overhead ………………………………………………………………. 7,320