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(11.4A) Compute equivalent production; prepare a cost of production report for department. (Objs. 5, 6, 7). The Bentley Manufacturing Company began operations on June 1. Dur- ing the first month, 5,672 units of product were placed in production in the first department, the Blending Department. Of these, all but 1,000 were completed during the month and transferred out to the second department, the Baking Department. All materials had been added to the 1,000 units in process, but only 80 percent of the labor and overhead had been added. The costs incurred during the month were materials, $119,112; labor, $82,080; and manufacturing overhead, $65,664.

Instructions

1. Prepare a schedule of equivalent production for the Blending Department for the month of June.

2. Prepare a cost of production report for the Blending Department for the month of June.