Fitsum food processing companies begin on oct 2,2017 .during the month of Oct, 4800 units of its product were started in production in the first department, the mixing department. Ofthese all but 1000 were completed during the month and transferred out to the second department, the cooking department. All materials had been added to the 1000 unit but only 50% of the labor and overhead conversion costs had been added. The costs add during the month were direct materials, $120,000,direct labor $88,000;and manufacturing overhead, $71,100