Mino Inc. manufactures chocolate syrup in three departments: Cooking, Mixing, and Bottling. Mino uses the weighted average method. The following are cost and production data for the cooking department for April (assume that units are measured in gallons):

Production:

Units in process, April 1, 60 percent complete 20,000

Units completed and transferred out50,000

Units in process, April 30, 20 percent complete 10,000

Costs:

WIP, April 1 $ 93,600

Costs added during April 314,600

Required:

Prepare a production report for the cooking department.