AgroWorld company.r manufacture a highquality fertilizerI which is used primarilyr by commercial vegetable growers. Two departments are involved in the production process. In the Mixing Department, various chemicals are entered into production. After processing, the Mixing Department transfers chemical called Chemgro to the Finishing Department. There the product is completed, packaged. and shipped under the brand named 1|Inl'egegro. In the Mixing Department, the ra'u.r material is added at the beginning of the process. Labour and overhead are applied continuoust throughout the process. All departmental overhead is traced to the departments. and plant overhead is allocated to the departments on the basis of directlabour. The plant overhead rate for 2D]? is $.4 per directlabour dollar. The following information relates to production during November El'ilI in the Mixing Department. a. Work in process. November 1 [4. DC\") pounds, T5 percent complete as to conversion]: Raw material 522, Direct labour at $5.139! per hour 24. 659 Departmental overhead 12, MD Allocated plant overhead 9. 359 b. Raw material: Inventory. November 1. E pounds $l, D PurchasesI November 3. 1|} D pounds 51, D PurchasesI November 13. ID {ID pounds 51, Released to production during November. l pounds Directlabour cost. 5 1 [13. 3511] Direct departmental verhead costs, Ii 52, Transferred to Finishing Department. 15. MD pounds Work in process. November 3D, iD pounds, 2D percent complete WFF-P The companyr uses FIFO method for both process costing [to accumulate product costs] and for valuing raw-material inventories . Requir-d: 1. Prepare a production report for the Mixing Department for November Elit. The report should show: a. Equivalent units of production by cost factor {i.e., direct material and conversion]. b. Cost per equivalent unit for each factor. [Round your answers to the nearest cent.) c. Cost of Chemgro transferred to the Finishing Department. d. Cost of the work-in-process inventory on November 30, 2019, in the Mixing Department. 2. Prepare journal entries to record the following events: a. Release of direct material to production during November. b. Incurrence of direct-labour costs in November. c. Application of overhead costs for the Mixing Department (direct departmental and allocated plant overhead costs.) d. Transfer of Chemgro out of the Mixing Department