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

Production:
Units in process, August 1, 80% complete		24,000 gallons
Units completed and transferred out		135,000 gallons
Units in process, August 31, 75% complete		16,000 gallons
Costs:
Work in process, August 1		$20,100
Costs added during August		$301,000

Required:

Prepare a production report. Round all intermediate calculations and per unit amounts to the nearest cent. Round final answers to the nearest dollar or unit (except for per unit amounts should be rounded to the nearest cent).

Note: "Total costs to account for" and "Total costs accounted for" may be different due to rounding.

Bebida Inc. Mixing Department Production Report For the Month of August (FIFO Method) Unit Information Physical flow: Units to account for: Units in beginning WIP Units Units started Total units to account for Units accounted for: Units started and completed From beginning WIP Units in ending WIP Total units accounted for 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