Cost of production summary, three departments; change in unit cost from prior department; departmental cost work sheet; journal entries; manufacturing statement Ito Manufacturing Co. uses the process cost system. The following information for the month of December was obtained from the company's books and from the production reports submitted by the department heads: Production Report Mixing Blending Bottling Units in process, beginning of period....... 2,500 1,500 3,000 Started in process during month 12,500 - Received from prior department... 13,000 10,000 Finished and transferred 13,000 10,000 11,000 Finished and on hand.... 500 Units in process, end of period. 2,000 4,000 2,000 Stage of completion.......... 1/4 4/5 1/2 Production Costs Work in process, beginning of period: Cost in Mixing: Transferred in to Blending and Bottling.... $ 3,075 $ 6,150 Materials... $ 1,470 Labor... 650 Factory overhead 565 Cost in Blending: Transferred in to Bottling.. Materials 3,660 240 Labor.... 905 Factory overhead. 750 Cost in Bottling Materials.. Labor.. Factory overhead 900 3,100 3,080 Costs incurred during month: Materials.... 15,000 2,500 1,500 Labor..... 4,750 8,000 6,500 Factory overhead 5,240 6,100 7,000 Total $27,675 $21,570 $31,890 Production Costs Work in process, beginning of period: Cost in Mixing: Transferred in to Blending and Bottling.... Materials. Labor.... Factory overhead. Cost in Blending: Transferred in to Bottling.. Materials... Labor.. Factory overhead. Cost in Bottling $ 1,470 650 565 $ 3,075 $ 6,150 3,660 240 905 750 Materials.... 900 Labor... Factory overhead 3,100 3,080 Costs incurred during month: Materials... 15,000 2,500 1,500 Labor..... 4,750 8,000 6,500 Factory overhead. 5,240 6,100 7,000 Total $27,675 $21,570 $31,890 Required: 1. Prepare cost of production summaries for the Mixing, Blending, and Bottling departments. 2. Prepare a departmental cost work sheet. 3. Draft the journal entries required to record the month's operations. 4. Prepare a statement of cost of goods manufactured for December.