Process costing with partially completed materials Blending is the second process center in the production of a blacktop sealer. Material is blended into the base mixture throughout processing in the Blending department. During January 10,000 gallons of product are transferred in from the first process center. Ending work in process for January is 1,000 units with 75 percent materials and 80 percent conversion. There was no beginning work in process in January. January production costs for blending were $42,900 for materials, $31,850 for labor, $25,840 for manufac- turing overhead, and $38,000 of transferred in costs.

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REQUIRED Prepare the January cost of production report in good form for the Blending department.