(Appendix 6A) FIFO; Production Report

Aztec Inc. produces soft drinks. Mixing is the first department, and its output is measured in gallons. Aztec uses the FIFO method. All manufacturing costs are added uniformly. For July, the mixing department provided the following information:

Production:
Units in process, July 1, 40% complete		22,000 gallons
Units completed and transferred out		134,000 gallons
Units in process, July 31, 55% complete		20,000 gallons
Costs:
Work in process, July 1		$44,000
Costs added during July		394,980

Aztec Inc. Mixing Department Production Report For the Month of July (FIFO Method) Unit Information Physical flow: Units to account for: Units Units in beginning WIP 22,000 Units started Total units to account for Units to account for: Units Units started and completed From beginning WIP Units in ending WIP Total units to account for Units Equivalent units: Started and completed To complete beginning WIP Units in ending WIP Total equivalent units Cost Information Costs to account for: Dollars Costs in beginning WIP Costs added by department Total costs to account for Cost per equivalent unit Costs accounted for: Total Transferred out: Units started and completed Units in beginning work in process: From prior period From current period Total cost transferred out Goods in ending work in process Total costs accounted for $