Ho Chee I.C. makes ice cream in two sequential processes: Mixing and Blending. Direct materials enter production at the beginning of each process. The following information is available regarding its March inventories.

beginning inventory ending inventory

raw materials inventory 72,000 24,800

work in process inventory - mixing 156,000 250,000

work in process inventory - blending 160,000 198,000

finished goods inventory 80,200 60,250

direct materials

raw materials purchased on credit 212,000

direct materials used - mixing 174,000

direct materials used - blending 44,000

direct labor

direct labor - mixing 52,500

direct labor - blending 44,000

total factory payroll (in cash) 196,680

factory overhead

indirect materials used 41,200

indirect labor used 69,500

other overhead costs 64,660

factory overhead rates

mixing 75% of direct materials used

blending 60% of direct labor used

sales 490,000

Compute the amount of (a) production costs transferred from Mixing to Blending, (b) production costs transferred from Blending to finished goods, and (c) cost of goods sold.

Check(1c) Cost of goods sold, $408,438

journal entries dated March 31 to record the following March activities: (a) raw materials purchases, (b) direct materials usage, (c) indirect materials usage, (d) direct labor costs, (e) indirect labor costs,(f) paymentof factory payroll, (g) other overhead costs (credit Other Accounts), (h) overhead applied, (i) goods transferred from Mixing to Blending, (j) goods transferred from Blending to finished goods, (k) cost of goods sold, and(l) sales.