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Can someone double chreck my work and let me know what is wrong. (Appendix 6A) First-In, First-Out Method Benson Pharmaceuticals uses a process-costing system to

Can someone double chreck my work and let me know what is wrong.

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(Appendix 6A) First-In, First-Out Method Benson Pharmaceuticals uses a process-costing system to compute the unit costs of the overthe- counter cold remedies that it produces. It has three departments: mixing encapsulating, and bottling. In mixing, the ingredients for the cold capsules are measured, sifted, and blended (with materials assumed to be uniformly added throughout the process). The mix is transferred out in gallon containers. The encapsulating department takes the powdered mix and places it in capsules (which are necessarily added at the beginning of the process). One gallon of powdered mix converts into 1,500 capsules. After the capsules are filled and polished, they are transferred to bottling, where they are placed in bottles that are then affixed with a safety seal, lid, and label. Each bottle receives 50 capsules During March, the following results are available for the first two departments During March, the following results are available for the first two departments Mixing Encapsulating Beginning inventories Physical units 10 gallons 4,000 Costs Materials Labor Overhead Transferred in $252 $32 $282 $20 $140 Current production Transferred out 140 gallons 208,000 Ending inventory 20 gallon:s 6,000 Costs: Materials Transferred in Labor Overhead $3,636 $1,573 $4,618 $1,944 Percentage of completion Beginning inventory 40% 50% Ending inventory 50% 40% overhead in both departments is applied as a percentage of direct labor costs. In the mixing department, overhead is 200% of direct labor. In the encapsulating department, the overhead rate is 150% of direct labor

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