Information:

Bourbon is produced in three departments, Aging, Mixing, and Packaging.

Assume perpetual FIFO. All direct materials costs are added at the beginning of each process $$5$

Conversion costs are incurred evenly throughout each process.

$4,000$ liters $(40\%$ complete$)$ were in the Mixing Department on June $1,2023.$

liters $(80\%$ complete$)$ were in the Mixing Department on June $30,2023.$

$57,000$ liters were received from the Aging Department in June.

$58,000$ liters were completed in June and transferred to the Packaging Department.

June $1,2023$ Mixing Department inventory had $$2,000$ of direct materials cost and $$1,720$ of conversion costs.

Direct materials costs added in June $($received from the Aging Department$)$ were $$45,600.$

Direct labor costs assigned in June were $$10,000,$ and factory overhead costs applied in June were $$7,640.$

Complete the boxes below.

CDE Bourbon Company

Cost of Production Report $-$ Mixing Department

For the month ended June $30,2023$

UNITS $(12$ Points$)$

Units charged to production:

Equivalent Units

Work in process, $6/1/23$

Received from Aging Department in June

Total units accounted for

Whole Units

Conversion

Units to be assigned costs:

Work in process, $6/1/23($

$\%$ complete$)$

Started and completed in June

Transferred to Packaging Department in June

Work in process, $6/30/23(\_\_\%$ complete$)$

Total units to be assigned costs

COSTS $(14$ Points$)$

Cost per equivalent unit:

Total costs for June, Mixing Department

Total equivalent units $($from above$)$

Cost per equivalent unit

Costs assigned to production:

Work in process, $6/1/23$

Costs incurred in June

Total costs accounted for by Mixing Department

Costs allocated to completed and partially completed units:

Work in process, $\frac{6}{1}\frac{?}{23}$

To complete work in process

Cost of completed $\frac{6}{1}\frac{?}{23}$ work in process

Started and completed in June

Transferred to Packaging Department in June

Inventory in process, $6/30/23$

Total costs assigned by Mixing Department

Costs

Conversion

Total

JOURNAL ENTRIES $(4$ Points$)$

Journalize the entries for a$.$ costs transferred from Aging to Mixing, and b$.$ costs transferred from Mixing to Packaging.

a$.$

$\backslash$

b$.$