Chiu Ltd prepares bulk supplies of Singapore noodles using two departments, a Blending Department and a Packaging Department. The finished product is sold in large quantities to retailers that package it and sell it with their own labels.

Raw materials (ingredients) are added at the beginning of each department’s process, and conversion costs are incurred uniformly throughout. The noodles flow from the Blending Department to the Packaging Department and then to finished goods inventory when all the work is completed. Production data in kilograms for the month of April with completed percentages for the conversion costs were as follows.

Required Prepare a cost of production report for April for the blending department. (Ignore GST.)

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Blending Department Packaging Department Beginning inventory % complete Units started Ending inventory % complete 30 000 36000 40 280 000 40 000 30 60 ? 84 000 50 Beginning work in process inventory costs on 1 April was as follows. Previous department costs Raw materials Conversion costs Blending Department $114000 28 800 Production costs incurred during April were the following. Raw materials Conversion costs Packaging Department $252 000 64 800 36000 Blending Department $1064 000 648 000 Packaging Department $360 000 486 000