Computing unit cost for department and for completed units
with beginning inventory
Charlotte Concrete Inc. has two production departments. Blending
had 1,000 units in process at the beginning of the period, two-
fifths complete. During the period 7,800 units were received from
Mixing, 8,200 units were transferred to Finished Goods, and 600
units were in process at the end of the period, 1/3 complete. The
cost of the beginning work in process was: