Fryer's Choice produces a specially blended vegetable oil widely used in restaurant deep fryers. The blending process creates a cooking all that can be heated to a high temperature, but does not smoke or smell. The oil is produced in two departments: Blending and Bottling. Raw materials are introduced at various points in the Blending Department. The following incomplete Work in Process T-account is available for the Blending Department for March: Work in Procama-Blending March 1 balance (20,090 litres; and overhead PDI complete) 538 , DOD emplated and transferred to Bottling | liteam) $772 ch coats added: Dilm (390, 000 litrawl Direct labour 495,000 Overhand .000 181,000 March 31 inventory (40. 000 litrum; materials 751 complete, labour and overhand 251 complete] $772 The March 1 beginning Inventory in the Blending Department consists of the following cost elements: raw materials, $25,000; direct labour, $4,0DO: and overhead, $9,000. Costs Incurred during March in the Bottling Department were materials used, $115,000; direct labour, $18,000; and overhead cost applied to production, $42,000. The company uses the weighted average method in its process costing. Required 1. Prepare journal entries to record the cost incurred in both the Blending Department and the Bottling Department during March. Key your entries to the items (a) through (f) below. 4. Raw materials were issued for use in production b. Direct labour costs were incurred. c. Manufacturing overhead costs for the entire factory were incurred: $225,000. (Hint: Credit Accounts Payable.) d. Manufacturing overhead cost was applied to production using a predetermined overhead rate. Units that were complete with respect to processing in the Bottling Department were transferred to finished goods: $950,000. { Completed units were sold on account: $1,500,000. The cost of goods sold was $890,000. View transaction list Journal entry worksheet 6 1 2 3 5 6 7 flaw materials were issued for use in production Nate: Enter debits bafara credits. Transaction General Journal Debit Credit Record entry Clear entry View general journal 2. Post the journal entries from requirement i above to T-accounts. The following account balances existed at the beginning of March. (Note: The beginning balance in the Blending Department's Work in t's Work in Process account is given above.) Raw materials 5681 . DDD Work in Process-Bottling Department Finished Goods $ 65, DOO 20, DOG After posting the entries to the T-accounts, find the ending balance in the inventory accounts and the manufacturing overhead accounts. Work in Process-Bouiling Department Work in Process-Blanding Department Bag. Bal Bog. Bal. Manufacturing Overhead Fleished Goods Bag Bal End. Bal End. Bal. Bag. Bal Bog. Bal. End Bal End. Ball. Salaries and Wages Payable Sales Bag. Bal Bug. Bal. End Bal End. Bal. Cast of deeds Sold End Bal End. Bal. 3. Prepare a production report for the Blending Department for March. (Round "Cost per equivalent unit" answers to 2 decimal places.} Equivalent Units (EU] Material Labour Overhead Units accounted for as follows: Transferred to Bottling Work in process March 31 Total units and equivalent units of production Costs per equivalent unit Total cost Material Overhead Cost to be accounted for Work in process, March 1 est added by the Blanding Department Total cost Equivalent units of production Cost per equivalent unit