Grainy Goodness Company manufactures granola cereal by a series of three processes, beginning materials such as oats, sweeteners, and nuts being introduced in the Mixing Department. From the Mixing Department, the materials pass through the Baking and Packaging departments, emerging as boxed granola cereal ready for shipment to retail outlets. Direct materials are added at the beginning of each process, and conversion costs are incurred evenly throughout production in each department.

During March, the President and sole stockholder, Jonathan Groat, reviewed the Cost of Production Report for the Mixing Department. He is concerned that the Mixing Department may not be operating efficiently, and asks for your help.

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Cost of Production

Jonathan has noticed that his production manager has omitted some of the data on the Cost of Production. Determine the missing information. If there is no amount or an amount is zero, enter "0". Round your per-unit computations to the nearest cent, if required.

Grainy Goodness Company
Cost of Production Report-Mixing Department
For the Month Ended March 31
Unit Information
Units charged to production:
Inventory in process, March 1			2,000
Received from materials storeroom			38,000
Total units accounted for by the Mixing Department			40,000
Units to be assigned costs:
		Equivalent Units
	Whole Units	Direct Materials	Conversion
Inventory in process, March 1 (35% completed)	2,000	fill in the blank d512ef00101cfde_1	fill in the blank d512ef00101cfde_2
Started and completed in March	35,000	35,000	35,000
Transferred to Baking Department in March	37,000	fill in the blank d512ef00101cfde_3	fill in the blank d512ef00101cfde_4
Inventory in process, March 31 (90% completed)	3,000	fill in the blank d512ef00101cfde_5	fill in the blank d512ef00101cfde_6
Total units to be assigned costs	40,000	fill in the blank d512ef00101cfde_7	fill in the blank d512ef00101cfde_8
Cost Information
Cost per equivalent unit:
		Direct Materials	Conversion
Total costs for March in Mixing Department		$40,660	$37,050
Total equivalent units		fill in the blank d512ef00101cfde_9	fill in the blank d512ef00101cfde_10
Cost per equivalent unit		$fill in the blank d512ef00101cfde_11	$fill in the blank d512ef00101cfde_12
Costs assigned to production:
	Direct Materials	Conversion	Total
Inventory in process, March 1	$2,200	$525	$2,725
Costs incurred in March			77,710
Total costs accounted for by the Mixing Department			$80,435
Cost allocated to completed and partially completed units:
Inventory in process, March 1-balance			$2,725
To complete inventory in process, March 1	fill in the blank d512ef00101cfde_13	1,235	1,235
Cost of completed March 1 work in process			$3,960
Started and completed in March	37,450	33,250	70,700
Transferred to Baking Department in March			$fill in the blank d512ef00101cfde_14
Inventory in process, March 31	3,210	2,565	fill in the blank d512ef00101cfde_15
Total costs assigned by the Mixing Department			$fill in the blank d512ef00101cfde_16

Determine the cost per unit of direct materials and for conversion for the month of February using the completed data on the Cost of Production. Round your per-unit computations to the nearest cent, if required.

Cost Analysis for February - Mixing Department
	Amount	Equivalent Units	Cost per Unit
Direct Materials in inventory in process, March 1	$fill in the blank e49cf00e501a003_1	fill in the blank e49cf00e501a003_2	$fill in the blank e49cf00e501a003_3
Conversion costs in inventory in process, March 1	fill in the blank e49cf00e501a003_4	fill in the blank e49cf00e501a003_5	fill in the blank e49cf00e501a003_6
		Total cost per unit	$fill in the blank e49cf00e501a003_7

Determine the cost per unit of direct materials and for conversion for the month of March using the completed data on the Cost of Production. Round your per-unit computations to the nearest cent, if required.

Cost Analysis for March- Mixing Department
	Amount	Equivalent Units	Cost per Unit
Costs for March: Direct Materials	$fill in the blank 46e92506f01afdd_1	fill in the blank 46e92506f01afdd_2	$fill in the blank 46e92506f01afdd_3
Costs for March: Conversion	fill in the blank 46e92506f01afdd_4	fill in the blank 46e92506f01afdd_5	fill in the blank 46e92506f01afdd_6
		Total cost per unit	$fill in the blank 46e92506f01afdd_7

On March 31, using the data provided on the Cost of Production, journalize the entry to move the appropriate amount of cost from the Mixing Department to the Baking Department. If an amount box does not require an entry, leave it blank.

Mar. 31	Factory Overhead-MixingFactory Overhead-BakingFactory Overhead-PackagingWork in Process-BakingWork in Process-MixingWork in Process-Baking	Work in Process-Baking	Work in Process-Baking
	Factory Overhead-MixingFactory Overhead-BakingFactory Overhead-PackagingWork in Process-BakingWork in Process-MixingWork in Process-Mixing	Work in Process-Mixing	Work in Process-Mixing