Clean Dish Inc manufactures dishwashing detergent. The detergent goes through two departments: Mixing and Packaging. The company accountant has assembled the information below for the Month of October:

Mixing Department:

Work in Process October 1, 8,000 units
Direct Material 100% complete	$12,220
Conversion 70% complete	$10,200
Balance Work in Process October 1	$22,420
Units started in October	???	units
Units Completed during October and transferred to Packaging Department	100,000	units
Costs incurred in October:
Direct Material	$27,600
Conversion Costs	$193,800
Work in Process October 31, 5,800 units
Direct Material 90% complete
Conversion 60% complete

REQUIRED: ROUND TOFOURDECIMAL POINTS!

1. Prepare the weighted average production report for the Mixing Department in the month of October. Round all calculations to two decimal places. Format is important!
2. How many units must be accounted for? 6 points
3. What is the total cost of material and conversion in the Mixing department for October? 6 points
4. Calculate equivalent units for material and conversion. 10 points
5. Reconcile total cost with the balance remaining in October 31 work in process plus transferred to the Packaging Department. A potential $3-5 difference is possible due to rounding. 6 points
6. The president of the company does not understand the production report, especially the equivalent units. Briefly explain the process undertaken in this report and its importance in understanding the cost of each unit of dish detergent. 3 points