Merrifield, Inc., manufactures a single product that passes through several processes.

During the first quarter of the year, the mixing department received 45,000 gallons of liquid from the cooking department (transferred in at $28,800). Upon receiving the liquid, the mixing department adds a powder and allows blending to take place for 30 minutes. The product is then passed on to the bottling department.

There were 9,000 gallons in process at the beginning of the quarter, 75 percent complete with respect to conversion costs. The costs attached to the beginning inventory were as follows: LO3 

Transferred in $5,700 Powder 804 Conversion costs 1,800 Costs added by the mixing department during the first quarter were:
$4,200 9,080 There were 7,875 gallons in ending inventory, 20 percent complete with respect to conversion costs.
Required:
Prepare a production report using the FIFO method. Follow the five steps outlined in the chapter in preparing the report. Carry out unit costs to three decimal places.
Round to the nearest dollar in the production report.