Delightful Yogurt Company produces yogurt in two departments-Mixing and Finishing. In Mixing, all ingredients except fruit are added at the start of production. In Finishing, fruit is added and then the mixture is placed into containers. Adding the fruit to the basic yogurt mixture increases the volume transferred in by the number of gallons of fruit added. Any spoilage that occurs is in the Finishing Department. Spoilage is detected just before the yogurt is placed into containers or at the 98 percent completion point. All spoilage is normal.

Finishing Department

BWIP (100% fruit, 0% container, 30% CC) 5,000 gallons

Gallons transferred in 5,500

Gallons of fruit added 1,200

EWIP (100% fruit, 0% container, 60% CC) 1,700 gallons

Gallons transferred out 9,000

Normal spoilage 1,000

BWIP Costs: Transferred In $ 9,700

Fruit 10,500

CC 15,000

Current Costs:

Transferred In 12,400

Fruit 54,000

Containers 11,000

CC 98,000

Cost of production report is needed. The company uses first-in first-out (FIFO) method.