4,750 8,000 Labor Factory overhead.. 5.240 $7675 $21570 Total Required: 1. Prepare cost of production summaries for the Mixi ing, and Bottling departments. 2. Prepare a departmental cost work sheet. 3. Draft the journal entries required to record the by month's com Gen operations. of goods manufactured for 4. Prepare a statement of cost December. MINI-CASE Ethics; Equivalent units of production Cincinnati Beverages Inc. has three plants that make and bottle cola, lemon-lime, and miscellaneous flavored beverages, respectively. The raw materials, labor costs, and automated technology are comparable among the three plants. Top management has initiated an incentive compensa- tion plan whereby the workers and managers of the plant with the lowest unit cost per bottle will receive a year-end bonus. The results, approved by the plant manager and reported by the plant controllers at each loca tion, were as follows: Item Materials. Labor LO2 Norwood $200,000 170,000 Hartwell St. Bernard $325,000 250,000 $450,000 375,000