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Bath Manufacturing Company uses the weighted average method for process costing. Bath produces processed food products that pass through three sequential departments. The costs

 

Bath Manufacturing Company uses the weighted average method for process costing. Bath produces processed food products that pass through three sequential departments. The costs for Department 1 for September were as follows: Cost of beginning inventory: Materials $14,220 Conversion costs 24,653 Costs added in Department 1 during September: Direct materials Direct labor Manufacturing overhead $408,180 409,644 295,188 Department 2 handled the following units during September: Units in process, September 1 Units started in Department 1 Units transferred out to Department 2 Units in process, September 30 2,400 57,600 55,200 4,800 On average, the September 1 units were 30% complete, and the September 30 units were 60% complete. Materials are added at the beginning of the process and conversion costs occur evenly throughout the process in Department 1. Required Prepare the product cost report for September for Department 1. NOTE: Round cost per unit answers to two decimal places, and all other answers to whole numbers. NOTE: Enter percentages as whole numbers without the percentage sign, l.e. 100 for 100%.

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