Fresh Seasons is a contract manufacturer for Delectable

Dressing Company. Fresh Seasons uses a weighted average process costing system to

account for its salad dressing production. All ingredients are added at the start of the

process. Delectable provides reusable vats to Fresh Seasons for the completed product

to be shipped to Delectable for bottling, so Fresh Seasons incurs no packaging costs.

Production and cost information for Fresh Seasons during April 2013 follow.

Gallons of dressing in beginning WIP Inventory 36,000

Gallons completed during April 242,000

Gallons of dressing in ending WIP Inventory 23,500

Costs of beginning WIP Inventory

Direct material $183,510

Direct labor 98,526

Overhead 78,273

Costs incurred in April

Direct material $1,136,025

Direct labor 451,450

Overhead 723,195

April beginning and ending WIP inventories had the following percentages of completion

for labor and overhead:

April 1 April 30

Direct labor 55% 15%

Overhead 70% 10%

a. How many gallons of dressing ingredients were started in April?

b. What is the total cost of the goods transferred out during April?

c. What is the cost of April