Du Pont Corporation uses Weighted Average process Costing in its paint mixing department. Materials are introduced at various points during work in the Mixing Department. After the mixing is completed, the materials are transferred into the Packaging Department, in which the paint is packaged.

Selected data relating to the Mixing Department during May are:

Production data:

Gallons in process May 1: materials 0%

complete; conversion 0% complete 900,000

Gallons started into production in May. 590,000

Gallons completed and transferred to Packaging 820,000

Gallons in process, May 31: materials 50%

complete, conversion 75% complete.. 670,000

Cost data:

Work in process inventory, May 1;

Materials cost... $1,112,000

Conversion cost. . $ 560,000

Costs added during May;

Materials...... $ 610,000

Conversion cost. $ 350,750

Required: Using the Weighted-average method of process costing, prepare a production report for the mixing department for the month of May.

Include:

Units to account for

Equivalent units

Dollar amounts to account for

Cost per equivalent unit, rounded to the nearest cent; and

Total cost reconciliation for the department.