Inputs:
Work in Process?Mixing Department
	Units	Amount	Percent Complete
Work in Process, June 1	5,000	$41,000	60%
Units transferred from Materials	36,000	198,000
Direct labor		101,890
Factory overhead		61,640
Work in Process, June 30	3,500		30%
Output:
Atlantic Beverages, Inc
Cost of Production Report?Mixing Department
For the Month Ended June 30, 2013
		Equivalent Units
UNITS	Whole Units	Direct Materials	Conversion
Units charged to production:
Inventory in process, June 1
Received from Materials
Total units accounted for by the Mixing Department
Units to be assigned costs:
Inventory in process, June 1 (60% completed)
Started and completed in June
Transferred to Bottling in June
Inventory in process, June 30 (30% completed)
Total units to be assigned costs
		Costs
COSTS		Direct Materials	Conversion	Total
Unit Costs:
Total costs for June in Mixing
Total equivalent units (row 29)
Cost per equivalent unit
Costs assigned to production:
Inventory in process, June 1
Costs incurred in June
Total costs accounted for by the Mixing Department
Cost allocated to completed and partially completed
units:
Inventory in process, June 1?balance
To complete inventory in process, June 1
Cost of completed June 1 work in process
Started and completed in June
Transferred to Bottling in June
Inventory in process, June 30
Total costs assigned by the Mixing Department
a. Enter the references and formulas for whole number of units in beginning WIP inventory and whole number of units started in cells B20 and B21, and formula to sum them in B22.
b. Enter the references and formulas for whole number of units in beginning WIP inventory and whole number of units started & completed in cells B25 and B26, and formula to sum them in B27.
c. Enter the references and formulas for whole number of units ending WIP inventory in cell B28, and formula to sum the total units completed and transferred out in B29.
d. Enter the references and formulas for number of equivalent units for direct materials in cells C25, C26 and C28. Enter sum formula in cells C27 and C29.
e. Enter the references and formulas for number of equivalent units for conversion costs in cells D25, D26 and D28. Enter sum formula in cells D27 and D29.
f. Enter the references and formulas for total June materials costs in C34, total direct materials equivalent units in C35, and total materials cost divided by total equivalent units in C36.
g. Enter the references and formulas for total June conversion costs in D34, total conversion cost equivalent units in D35, and total conversion cost divided by total equivalent units in D36.
h. Enter the references and formulas for the beginning WIP inventory balance in E39, and the total production cost for June in E40. Enter formula to sum in E41. This sum is the total product cost to be assigned to production.
i. Enter the reference for beginning WIP inventory balance in E45.
j. Enter the formulas to multiply equivalent units of production by the costs per equivalent units in C46, D46, C48, D, 48, C50, and D50.
k. Enter the formulas to sum in E46:E51.