Gino Miguel M.

Enso
Strategic Cost Management - BSA 2B - B48
BASICS IN PROCESS COSTING, ACCOUNTING ON LOST UNITS, FIFO AND AVERAGE
COSTING - A detailed framework

PROCESS COSTING

The principal objective of process costing is the allocation of manufacturing costs in every department to
calculate the unit cost of the product for profit determination and inventory costing purposes.

During production period, some of the units started will not be completed at the end of the period.
Therefore, each department must determine the total costs of the units still in process and the cost of
units completed.

DIFFERENCES BETWEEN A JOB ORDER COST AND A PROCESS COST SYSTEM

Job Order Cost Accumulation System

 Suitable when a single production of batch or products is manufactured according to consumer’s

specifications.
 Costs are accumulated on Identifiable Jobs.
 The denominator under job order costing is the actual units.
 Computed upon the completion of a job.

Process Cost Accumulation System

 Suitable when products are manufactured by either mass production techniques or continuous
processing. Products produced are homogeneous (the same).
 Costs are accumulated for each department and preceding department costs are considered.
 The denominator is the equivalent units of production which is subject to the degrees of
Completion.
 Computed at the end of the month.
COST OF PRODUCTION REPORT

A production report shows the number of units that were (1) In process in the department at the
start of the month (Second Department) FIFO and Average Costing, (2) the number of units started
during the month, (3) the number of units transferred out of the department during the month, (4) the
number of units still in work in process at the end of the month , and the (5) percentage of completion of
the units still in process at the end of the month.

STEPS IN MAKING A PRODUCTION REPORT

Step 1: Quantity Schedule/Equivalent Production

At Manufacture start in the first department the quantity schedule comprises of the (a) total units
started, (b) the units completed and transferred, and the (c) units in process (end) where the WIP
(Work-in-Process) end balance is subject to the percentage of work done. Materials and Conversion
Costs (Labor and Overhead) are to be allocated to each units to proceed on finding the unit costs of the
Materials and Conversion costs as shown in the Illustration:

Department 1 Materials Conversion Cost

Quantity Schedule Actual Work Done Work Done
(2) (a) Units Started 25,000
(3) (b) Units Completed and Transferred 20,000 100% 20,000 100% 20,000
(4) (c) Units in process, end 5,000 100% 5,000 (5) 40% 2,000
25,000 25,000 22,000

(2) (a). Total Units Started – Is the total number of units to be processed in the first department.

a.1 Units Received (Department 2) – Total number of units completed and transferred.

(3) (b). Units Completed and Transferred – Total units of finish goods completed and transferred to the
next department.

(4) (c). Units in process, end – Is the total number of units still in process (WIP) where (5) 40% is already
completed by the Factory Workers (to be carried over the next department) and the 60% is not yet
worked by the Factory Workers.

Note: The addition of Materials is Variable.

If materials are added at the beginning of the process, 100% of the materials are to be recognized or %
of stated/given.
If materials are added at the end of the process, materials are not yet to be recognized.

If additional materials are to be added during process then: given % > WD% = True, given % < WD% =
False

Step 2: Costing at the Department (Cost to be accounted for)

The next step is to calculate for the Unit cost (Materials used + Conversion Cost). By doing so, we can
then proceed in costing the Units Completed and Transferred as well as the Units in process, end.

Cost charged to the Department    

(a) Cost from preceding department: 0 0
(b) Cost added to the department:    
Materials 100,000 4.00
Labor 66,000 3.00
Overhead 44,000 2.00
Total Added: 210,000 9.00
(c) Total Cost to be Accounted for: P 210,000 P 9.00
     
a. Cost from preceding department – This is the total unit cost charged to the Last Department. Only
considered at Department 2 and the following departments. Total Cost/Units Received = Price/u of
preceding department.

b. Cost added to the department – Per unit costs of the Materials, Labor, and overhead are calculated by
(1) dividing Materials to the total units considered at the quantity schedule, (2) Conversion Costs to the
total units considered at the quantity schedule. Computations for the Illustration above are:

Materials: 100,000/25,000 = 4 (Where 25,000 is the total materials considered at the quantity schedule
in Step 1)

Labor and Overhead: 110,000/22,000 = 5 (Where 22,000 is the total Conversion Cost considered (Step
1). Note: Labor and Overhead unit cost in step 2 should always be calculated separately for accuracy
unless they are not given and “conversion cost” is given instead.

c.) Total Cost to be accounted for – Total Cost charged to the department and the total unit cost. Total
cost charged to the department must always be equal with the Cost as accounted for in Step 3.

Note: Make sure that unit costs are adjusted to three or more decimal places to prevent round-off
errors
Step 3: Cost accounted for

Cost accounted for comprises of the total costs of the units completed and transferred as well as the
units in process, end based on the calculated costs at Step 2.

Cost accounted for as follows:    

(a) Completed and Transferred   P 180,000
(b) In process, end  
Cost from preceding department 0
Materials 20,000  
Labor 6,000  
Overhead 4,000 P 30,000
(c) Total Costs as accounted for   P210,000
     
a. Completed and transferred – Cost per unit (Step 2) x Total Units Completed and transferred (Step 1).
Total Cost of Finished goods for the department. 20,000 x 9 = P 180,000

b. In process, end:

Cost from Preceding department is considered only at Department 2 where unit cost is multiplied with
the total in process, end.

Cost of Materials (Step 2) x In process, end Materials (Step 1) 4 x 5,000 = P 20,000

Cost of Labor & Overhead (Step 2) x In process, end labor and overhead (Step 1) 5 x 4,000 = P 10,000

Total Cost of ending Work-in-Process balance. P 20,000 + P 10,000 = P 30,000

c. Total Costs accounted for – are the overall manufacturing cost of the department considering the
partial completion of the Work-in-process, end and the finished goods transferred.
COMPUTATION FOR NORMAL AND ABNORMAL LOST UNITS

“Lost units could happen at any department”

NORMAL LOST UNITS

There is a presence of Normal lost units (spoilage) because it is common occurrence that is
inherent in the manufacturing process and unavoidable and cannot be eliminated. Since they are part of
the production process, normal spoilage are to be (1) absorbed by the remaining good units.

There are two classifications of Normal lost Units – (A) when it is discovered at the beginning
and (B) when it is discovered at end.

A. Normal Lost units – Discovered at Beginning – When Normal Lost units are discovered at beginning,
it is assumed that there are discrepancies that happened to the materials (e.g. spoilage, damage, failure
of delivery to Factory, etc.).

Step 1: The Quantity schedule has zero Materials and Zero Conversion costs since units are lost in the
beginning and no work could be done as shown in the Quantity Schedule below.

Department 2 Materials Conversion Cost

Quantity Schedule Actual Work Done Work Done
Units Started 80,000
Units Completed and Transferred 60,000 100% 60,000 100% 60,000
Units in process, end 10,000 100% 10,000 50% 5,000
Units Lost - normal 10,000 0% 0 0% 0
80,000 70,000 65,000

Step 2: When charging costs within the department, additional costs of lost units are considered thus an
adjusted unit cost due to lost units must be added to the over-all unit cost.

There are two ways to solve the adjusted cost:

Method 1 Cost from preceding Dept. - Unit Cost from preceding Dept.
Total units less lost units

Method 2 Lost units x Unit cost from preceding Dept.

Total units less lost units

Costs of Materials and Conversion Costs are calculated as is.

Cost charged to the Department
Cost from preceding department: 560,000 7
Cost added to the department:
Materials 175,000 2.50
Labor 121,875 1.875
Overhead 243,740 3.75
Total Added: 540,625 15.125
Adjusted cost price of Lost units 1.00
Total Cost to be Accounted for: 1,100,625 16.125

Step 3: Completed and Transferred unit costs is broken down into two (a) Cost of Finished Goods and (b)
the Adjusted Cost of the Lost Units.

a.1 Cost of Finished Goods = Total added UNIT cost multiplied to the total completed and
transferred units.

a.2 Adjusted Cost of the Lost units = Adjusted UNIT cost multiplied to the total completed and
transferred units.

Cost accounted for as follows:

(a.) Completed and Transferred 967,500 a. 1 (60,000 x 15.125) a. 2 (60,000 x 1)
In process, end
Cost from preceding Dept. P 80,000 (7 x 10,000) (1 x 10,000)
Materials 25,000
Labor 9,375
Overhead 18,750 133,125
Total Costs as accounted for P 1,100,625

Normal Lost Units (The Adjusted Cost Price) is absorbed by the cost of completed and transferred as well
as the cost from preceding department – In process, end

B. Normal Lost units – Discovered at End – When Normal Lost units are discovered at the end, it is
assumed that finished goods are lost (e.g. Counting Failure, Damage, etc.).

Step 1: The Quantity schedule for lost units shows a 100% of Materials and Conversion Costs since Lost
units are discovered at the end where goods are already finished.
Department 2 Materials Conversion Cost
Quantity Schedule Actual Work Done Work Done
Units Started 80,000
Units Completed and Transferred 60,000 100% 60,000 100% 60,000
Units in process, end 10,000 100% 10,000 50% 5,000
Units Lost - normal 10,000 100% 10,000 100% 10,000
80,000 80,000 75,000

Step 2: Charging costs within the department is solved as is.

Cost charged to the Department

Cost from preceding department: 560,000 7
Cost added to the department:
Materials 175,000 2.1875
Labor 121,875 1.625
Overhead 243,740 3.25
Total Added: 540,625 7.06250
Total Cost to be Accounted for: 1,100,625 14.0625

Step 3: Completed and Transferred unit costs is broken down into two (a) Cost of Finished Goods and (b)
Cost of Lost Finished Goods. (1) Cost of Lost units are absorbed by the Cost of Finished Goods.

a.1 Cost of Finished Goods = Total UNIT cost to be accounted for multiplied to the total
completed and transferred units.

a.2 Cost of Lost Finished Goods = Total UNIT cost to be accounted for multiplied to the total lost
finished goods.

ABNORMAL LOST UNITS

There is a presence of Abnormal lost units (spoilage) when there are unusual and nonrecurring
factors such as fire or wager damage causing units to be lost. Abnormal Spoilage is avoidable and
controllable. Costs of abnormal spoilage are computed separate from the cost of production.
 The nature of Normal lost units is that it is usually removed from the Work-in-Process account
and (1) Factory Overhead Control and (2) Spoiled Goods Inventory when units are to be sold at a certain
price, so that the completed units do not absorb the costs related to abnormal lost units. Like the
normal lost units, there are two classifications of Abnormal lost Units – (A) when it is discovered at
INSPECTION POINT/Beginning and (B) when it is discovered at end.

A. Abnormal Lost units – Discovered at n% Inspection Point or Beginning – When Abnormal Lost units
are discovered at a certain Inspection Point, it is assumed that 100% of materials are in process and then
when 60% is completed, the in-charge in the inspection point realized that there are already lost units in
the middle of processing, lost units are already occurring probably because of factors such as (e.g.
machine malfunctions, theft, detection of spoiled ingredients etc.).

Step 1: The Quantity schedule records 100% of Materials and stops at the Inspection point (n%) where
Conversion costs are already partly allocated to the Units Done.

Department 2 Materials Conversion Cost

Quantity Schedule Actual Work Done Work Done
Units Started 80,000
Units Completed and Transferred 60,000 100% 60,000 100% 60,000
Units in process, end 10,000 100% 10,000 50% 5,000
Units Lost - Abnormal 10,000 100% 10,000 60% 6,000
80,000 80,000 71,000

Step 2: Charging costs within the department is solved as is.

Cost charged to the Department

Cost from preceding department: 560,000 7
Cost added to the department:
Materials 175,000 2.1875
Labor 121,875 1.716549
Overhead 243,740 3.43310
Total Added: 540,625 7.33715
Total Cost to be Accounted for: 1,100,625 14.3371

Step 3: Completed and Transferred as well as the in process, end costs are solved as-is. Abnormal Lost is
subject to its own in process, end cost, to be (1) attributed to the Factory Overhead Control Account.
Cost accounted for as follows:
Completed and Transferred 860,228.8734
Abnormal Lost Units (FOHC) 122,772.8873
In process, end
Cost from preceding Dept. 70,000 70,000
Materials 21,875 21,875
Labor 8,582.74648 10,299.29578
Overhead 17,165.49296 117,623.2394 20,598.59155
Total Costs as accounted for P 1,100,625 122,772.8873

B. Abnormal Lost units – Discovered at End with estimated value of P12 each – When Abnormal Lost
units are discovered at the end, it is assumed that goods are already finished but units where lost in the
warehouse where supposed to be that good is to be sold for P12. Lost units maybe due to fire damage,
theft etc..

Step 1: The Quantity schedule for lost units shows a 100% of Materials and Conversion Costs since Lost
units are discovered at the end where goods are already finished.

Department 2 Materials Conversion Cost

Quantity Schedule Actual Work Done Work Done
Units Started 80,000
Units Completed and Transferred 60,000 100% 60,000 100% 60,000
Units in process, end 10,000 100% 10,000 50% 5,000
Units Lost - normal 10,000 100% 10,000 100% 10,000
80,000 80,000 75,000

Step 2: Charging costs within the department is solved as is.

Cost charged to the Department

Cost from preceding department: 560,000 7
Cost added to the department:
Materials 175,000 2.1875
Labor 121,875 1.625
Overhead 243,740 3.25
Total Added: 540,625 7.06250
Total Cost to be Accounted for: 1,100,625 14.0625
Step 3: Completed and Transferred and In process, end unit costs are solved as.is. The Market value of
spoiled units is accounted to the Spoiled Goods Inventory and the Department Costs of the Abnormal
Lost units is adjusted to correspond to the supposed to be income of the finished goods as shown in the
Illustration.

Cost accounted for as follows:

Completed and Transferred 843,750
Transferred to Spoiled Goods Inventory 120,000 (12 x 10,000)
Adjustment of Factory Overhead Control 20,625 140,625 - 120,000 where: 10,000 x 14.0625
In process, end
Cost from preceding Dept. 70,000
Materials 21,875
Labor 8,125
Overhead 16,250 116,250
Total Costs as accounted for P 1,100,625
AVERAGE AND FIFO COSTING

General rule: Average and FIFO process Costing always starts at Dept. 2

The ending inventory at the preceding department is considered as in beginning inventory of the
new department and the stage of completion differs because it is presumed [THEORETICAL] (1) That the
ending inventory was recounted and that there is an adjustment of the in process goods that where
finished or (2) Ending inventory in department 1 was continued to be processed (or lost in case of lower
percentage in dept. 2) so work done percentage varied.

Department 1 Department 2
Beginning inventory 0 20,000
Stage of Completion 50%
Transferred in 0 60,000
Started in Production 80,000 0
Transferred out 60,000 60,000
Ending Inventory 20,000 18,000
Stage of Completion 25% 70%

FIFO PROCESS COSTING

FIFO process costing as it name says First In, First Out uses the preceding department’s ending
inventory as inventory beginning of the second department. Since portion of the inventory is finished on
the first department, the unfinished portion are used and carried over in the next department.

FIFO method in the first Department is disregarded based on the general rule so solving the cost
production is as-is.

100% Finished portion 50% Unfinished Portion 50%

Step 1: The in process beginning in the quantity schedule became an additional units aside from the
ones transferred in. Since it is FIFO, the in process beginning was manufactured first and became a part
of the units completed and transferred in the second department where in materials is ZERO because
materials are applied in the first department. The unfinished portion of the carried over inventory is
then considered to calculate for equivalent units in CONVERSION COSTS only.

Department 2 Materials Conversion Cost

Quantity Schedule Actual Work Done Work Done
Units IP, beg. 20,000
Units received 60,000
80,000
Units Completed
IP, Beg. 20,000 0% 0 50% 10,000
Received and Completed 40,000 100% 40,000 100% 40,000
Units in process, end 18,000 100% 18,000 70% 12,600
Units Lost - Normal 2,000 100% 2,000 100% 2,000
80,000 60,000 64,600

The illustration also shows lost units discovered at ending.

Step 2: Unit costs are calculated as-is but cost of the in process beginning is also included except that it
does not have a part anymore of the unit costs. Costs of in process beginning are allocated prior to its
arrival and manufacturing in department 2. But it does not have any part on the unit costs because its
cost are already absorbed in the first department, costing it in the next department again would
overstate cost of goods.

Cost charged to the Department

Cost - in process, beg. P 173,500 no unit cost
Cost from preceding department: 360,000 P6
Cost added to the department:
Materials 90,000 1.5
Conversion Costs 193,800 3.00
Total Added: 283,800 4.50
Total Cost to be Accounted for: 817,300 10.50

Step 3: The Completed and Transferred costs are broken down into two, (a) the IP, beg. costs and (b) the
Received and Completed cost.

a. The IP, Beg. costs – are the total cost of IP beginning based on its preceding cost and the cost
added on the department.

b. Received and Completed Costs – ONLY LOST UNITS found at ending costs are absorbed.
Cost accounted for as follows:
Completed and Transferred
(a) From IP, Beg.
Cost Last Month P 173,500
Cost added in the Dept. 30,000 P 203,500
(b) Received & Completed 441,000 (40,000 + 2,000) (10.50)
In process, end
Cost from preceding Dept. 108,000
Materials 27,000
Conversion Costs 37,800 172,800
Total Costs as accounted for P 817,300

WHEN NORMAL L.U. ARE FOUND AT THE BEGINNING SAME PROCESS IS DONE.
Note that the only changes would be the (1) the materials and conversion costs of the lost units (2) the
adjusted lost unit cost.
WHEN ABNORMAL L.U. ARE FOUND AT N% SAME PROCESS IS DONE.
Note that the only changes would be the (1) the materials and conversion costs of the lost units (2)
Abnormal Lost unit costs are charged to Factory Overhead Control.
WHEN ABNORMAL L.U. ARE FOUND AT END W/ SELLING PRICE SAME PROCESS IS DONE.
Note that the only changes would be the (1) the materials and conversion costs of the lost units (2) the
Market Value of Spoiled units has a separate account and (3) Factory Overhead Control is adjusted.
AVERAGE COSTING

AVERAGE COSTING as it name says, focuses on finding the average unit costs for cost allocation.
It does not consider the beginning units in process but instead considers only its costs.

AVERAGE COSTING method in the first Department is disregarded based on the general rule so
solving the cost production is as-is.

Step 1: The in process beginning in the quantity schedule is the same as solving a normal process costing
problem. This also applies to NORMAL and ABNORMAL LOST UNITS Beginning and Ending.

Department 2 Materials Conversion Cost

Quantity Schedule Actual Work Done Work Done
Units IP, beg. 20,000
Units received 60,000
80,000
Units Completed 60,000 100% 60,000 100% 60,000
Units in process, end 18,000 100% 18,000 70% 12,600
Units Lost - Normal 2,000 100% 2,000 100% 2,000
80,000 80,000 74,600

The illustration also shows lost units discovered at ending.

Step 2: Unit costs in FIFO costing are just summed up to one cost but in AVERAGE COSTING, Cost from
preceding department, Material and Conversion Costs of the IP, Beginning are calculated separately to
get the average unit costs.
Cost charged to the Department
Cost from preceding department:
In process, beg. P 118,000 no unit cost
Transferred in During the Month 360,000 no unit cost
478,000 P 5.9750 478,000/80,000
Cost added to the department:
IP, Beginning
Materials 28,000
Conversion Costs 27,500
Added during the month
Materials 90,000 1.4750 (28,000 + 90,000)/80,000
Conversion Costs 193,800 2.9665 (27,500 + 193,800)/74,600
Total Added: 339,300 4.4415
Total Cost to be Accounted for: 817,300 P 10.4165

Highlighted in yellow are IP, Beginning Costs separated. Highlighted in Blue are Unit Costs that are
averaged.
Step 3: Costs accounted for are solved as-is. Always take not that Received and Completed Costs always
and only absorbs the cost of LOST UNITS found at ending.

Cost accounted for as follows:

Completed and Transferred P 645,823 (60,000 + 2,000) (10.4165)
In process, end
Cost from preceding Dept. 107,550
Materials 26,550
Conversion Costs 37,377 71,477
Total Costs as accounted for P 817,300

WHEN NORMAL L.U. ARE FOUND AT THE BEGINNING SAME PROCESS IS DONE.
Note that the only changes would be the (1) the materials and conversion costs of the lost units (2) the
adjusted lost unit cost.
WHEN ABNORMAL L.U. ARE FOUND AT N% SAME PROCESS IS DONE.
Note that the only changes would be the (1) the materials and conversion costs of the lost units (2)
Abnormal Lost unit costs are charged to Factory Overhead Control.
WHEN ABNORMAL L.U. ARE FOUND AT END W/ SELLING PRICE SAME PROCESS IS DONE.
Note that the only changes would be the (1) the materials and conversion costs of the lost units (2) the
Market Value of Spoiled units has a separate account and (3) Factory Overhead Control is adjusted.
OTHER CONCEPTS

Increase in units due to addition of materials

Unit costs will be adjusted when there is an increase in units due to addition of materials. An
adjusted cost will be added when costing for each department. Everything is then solved as-is.

The formulas in solving the adjusted costs are shown in the image below.

Normal Computation Total Cost from Preceding Department

Units Received + Increase in Units

Normal Lost Units Beginning Total Cost from Preceding Department

Total units received less lost units

Normal Lost Units Ending Total Cost from Preceding Department

Total units received

Abnormal Lost Units Beginning, During, or End Total Cost from Preceding Department
Total units received

When Normal and Abnormal Lost Units appeared simultaneously

CASE 1: When the inspection point did not hit the work in process units it is presumed that GOOD
UNITS are only those that are Completed and Transferred. NORMAL LOST UNITS are charged ONLY to
the Completed and transferred goods while ABNORMAL LOST UNITS are charged to in process, end and
Completed and Transferred units.
Storage to Factory In Process Inspection Point
In Process 30% 50%
C&T 100%
Start End

Case 2: When the inverse happens, NORMAL LOST UNITS are charged to in process, end and Completed
and transferred units while ABNORMAL LOST UNITS are charged ONLY to the Completed and transferred
goods.

Storage to Factory Inspection Point In process

In Process 30% 50%
C&T 100%
Start End

THE COST PRODUCTION

The cost production for Case 1 is solved as-is where Lost units are always based on the
percentage of Inspection point and costs for abnormal lost units are separated while the cost of normal
lost units are absorbed by the completed and transferred.

The cost production for Case 2 is solved as-is where Lost units are based on percentage of
Inspection point and costs for abnormal lost units are separated while the cost of normal units are
solved in a different way as shown in the Illustration.

Completed and Transferred P 121, 703

Allocated to
Cost of Lost Units - Normal % Completed and Transferred % IP, end
Cost from preceding 3,850 82 3,150 18 700
Materials 330 82 270 18 60
Conversion Cost 1,540 83 1,283 17 217
Total 4,703 1,017

Completed and Transferred P 117,000

Share - cost of lost units NORMAL 4,703
P 121, 703

The table shows that the total cost of Completed and Transferred is broken down into Cost of
Lost Units and the Completed and Transferred actual costs. The portion highlighted with green are rates
taken from prorating Units completed and Units in process, end MATERIALS and Units completed and
Units in process, end CONVERSION COSTS since in case 2 NORMAL LOST UNITS are taken from both the
Completed and Transferred units and In process, end.

Rate Computations:

(9,000/11,000 and 9,000/10,800 for Materials) and (2,000/11,000 and 1,800/10,800 for Conversion
Costs)

Quantity Schedule (Basis)

Department 2 Materials Conversion Cost

Quantity Schedule Actual Work Done Work Done
Units received 12,000
Units Completed 9,000 100% 9,000 100% 9,000
Units in process, end 2,000 100% 2,000 90% 1,800
5% of 11,000 Units Lost - Normal 550 30% 165 70% 385
5% of 9,000 Units Lost - Abnormal 450 30% 135 70% 315
80,000 11,300 11,500

JOURNALIZING ACCOUNTS

To distribute Materials, Direct Labor Costs, Factory Overhead Applied to production. This costs are the
accumulated costs charged to each department.

Work in Process Dept. 1 xxx

Work in Process Dept. 2 xxx
Work in Process Dept. 3 xxx
Materials xxx

To record Finished Goods. Finished Goods (Completed and Transferred) are goods transferred from
the Factory to the Warehouse or from department to another.

Finshed Goods xxx

Work in process of Last Dept. xxx

To transfer goods from Dept. A to B.

Work in Process Dept. B xxx

Work in process Dept. A xxx

To record Work in Process Cost in the Department.

 Work in Process Dept. A xxx
Materials xxx
Labor xxx
Overhead xxx

To record finished goods of Department with Abnormal Lost Units – Discovered during Inspection
Point

Finished Goods xxx

Loss in Abnormal Spoilage xxx
Work in process Dept. B xxx

To record finished goods of Department with Abnormal Lost Units – Discovered at End with an
estimated Market value.

Finished Goods xxx

Spoiled Goods Inventory xxx
Factory Overhead Control xxx
Work in process Dept. B xxx