Dow Chemicals Company has two departments mixing and cooking. Production activity begins in the mixing department; after mixing, the units are transferred to the cooking department. From cooking, the units are transferred to finished goods. All of the materials involved in mixing are added at the beginning of work in the mixing department. Conversion costs in the department are incurred uniformly as work progresses. Cost and other data for May 2020 are as follows for the mixing department: Work in process, beginning 20,000 Stage of completion for conversion 30% Cost in the beginning WIP inventory: Materials $8,000 Conversion 9,000 Total cost in beginning inventory WIP $17,000 Units started into production during the month 180,000 Units completed and transferred to the cooking department 170,000 Costs added to production during the month of May: Materials $63,000 Conversion 220,000 Total Costs added during the month $283,000 Stage of completion of ending WIP as to conversion 40% Required: a. Prepare a cost of production report for the mixing department for the month of May. The company uses the weighted average method in preparing the report b. Prepare the journal entry needed by the company at the end of May to record the transfer of the completed units out of the mixing department