The iventory May 1 and the costs charged to work in Process-department B during May for Stella Company are as…

The iventory May 1 and the costs charged to work in Process-department B during May for Stella Company are as follows:
Beginning WIP, 12,000 UNITS, 60% Completed 62400
From Department A, 55000 UNITS STARTED THIS PERIOD, DIRECT MATERIALS 115500
direct labour 384000
Factory Overhead 138000
During 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.