Units in BI. Fabricating (100%materials, 40%labor , and 80%overhead... 400
Units started in process... 1200
Units transferred from fabricating to finishing... 1100
Ending inventory... fabricating 100% materials, 80% labor, 90%overhead)... 500

Cost in BI:

Materials... 29280
Labor... 1900
OH... 11800

Cost added
Materials... 90000
Labor... 16080
OH... 46740