1.The following activity was recorded in the Blending Department during July.

Production data:

Units in process, July 110,000 units

(Materials 100% completed and conversion 30% complete)

Units started into production170,000 units

Units completed and transferred to Testing Department160,000 units

Units in process, July 3120,000 units

(Materials 100% completed and conversion 40% complete)

Cost data:

Units in process inventory, July 1

Material cost$ 8500

Conversion cost 4900

$13,400

Cost added during the month:

Material cost$ 171,500

Conversion cost 327,100

$ 498,600

$ 512,000

All materials are added at the beginning of week in the Blending Department. The company uses the weighted average method.

Instructions:

a)What is cost of production report for Blending Department during July.

b)Prepare work in process Account of Blending Department.

c)Show necessary Journal entries in Blending Department.