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Calculating Unit Costs; Units Gained in production company manufactures a liquid product called Crystal . The basic ingredients are put into the process in Department 1. In Department 2 , other materials are added that increase the number of units being processed by 50 %. The factory has only two departments.UnitsProduction SummaryDept. 1\Dept. 2Started in the process … 18, 000Received from the prior department …14, 000Added to units in the process …..7, 000Finished and transferred………….. .14 , 00015 , 000In process , end of month …………. . . . . . . . ! ! ! ! ! ! . . . . . . "4, 0006, 000Stage of completion – materials, labor, and factory overhead ….. .. . .1/41/2Cost SummaryMaterials …….$90, 000$36, 000Labor ….30, 00013, 500Factory overhead ……15 , 0004, 500Calculate the following for each department : ( a ) unit cost for the month for materials , labor , and factory overhead , ( b ) cost of the units transferred , and ( C ) cost of the ending working process .Department 1Department 2a .Unit cost for the month for materials, labor, and factory overhead$ D.Cost of the units transferred.Cost of the work in process$