(Appendix) Cost of Production Report and Journal Entries; Materials Added in Second Department Increases Quantity; Fifo Costing. Twonka Beverage Company produces a soft drink with a fruit juice base. Fruit is mashed into a juice in the Mashing Department. The juice is then transferred to the Blending Department, where it is mixed with carbonated water. The company uses a process cost system, with a fifo cost flow assumption, and it maintains a separate work in process account for each of its two producing departments, Mashing and Blending. Data related to September operations are: LO3 Units in beginning inventory:

Mashing (90% materials, 60% labor, and 30% overhead).. Blending (50% materials, 20% labor, and 20% overhead).. Units started in process in Mashing Department this period....

Units transferred from Mashing to Blending this period.

Units added to process in Blending Department this period.

Units transferred from Blending to Finished Goods this period Units in ending inventory:

Mashing (60% materials, 40% labor, and 20% overhead).. Blending (100% materials, 60% labor, and 60% overhead)

Cost in beginning inventory:

Cost from preceding department...

Materials.

Labor.

Factory overhead.

Cost added during the current period:

Materials.

Labor.

Factoryoverhead.

Mashing Blending 600 1,000 3,000 3,100 3,100 3,100 6,400 500 800 Mashing Blending

$1,770

$1,088 100 172 55 172 74 6,006 1,407 1,470 2,004 3,020 2,672 Required:

(1) Prepare a September cost of production report for each department.

(2) Prepare the appropriate general journal entries to record the charge to the producing departments for the costs incurred during September and to record the transfer of units from Mashing to Blending and from Blending to Finished Goods Inventory.