Broomhildas fame with cupcakes and brooms has reached the ears of a famous maker of jelly beans. Broomhilda loves this company and eagerly signed a contract to be the supplier of one of the less popular flavors (frog legs). Broomhilda quickly found a manufacturing space and set up production. Broomhilda manufactures the beans through two manufacturing processes: Mixing and Packaging. All materials for frog leg-flavored beans are entered at the beginning of each process. Conversion costs are incurred uniformly through each process. Production and cost data for the Mixing Department during April are presented below:

Production Data	April
Beginning work in process units (75% complete)	5,000
Units started into production	14,000
Ending work in process units (40% complete)	8,000

Cost Data
Beginning work in process	$72,000
Materials	198,000
Labor	53,600
Overhead	112,800

Required:

1. Prepare a cost of production report for the Mixing Department for April.
2. Prepare the journal entries for materials, labor, overhead, and the units transferred to the Packaging Department.