Johnson Dairy produces an organic butter that is sold by the pound. The production of the butter begins in the Churning Department. Data for the Churning Department for January follows: (Click the icon to view the data from January.) Read the requirements. Requirement 1. Prepare a production cost report for January for the Chuming Department. Prepare a production cost report for the Churning Department, one section at a time. (For entries with a $0 balance, make sure to enter "0" in the appropriate cell(s). Round cost per equivalent unit amounts to the nearest cent, $.) Johnson Dairy Churning Department Month Ended January 31 Production Cost Report Data table \begin{tabular}{ccccc} \hline & Flow of & \multicolumn{2}{c}{ Equivalent Units } \\ \cline { 3 - 4 } \cline { 3 - 5 } Flow of Production & Physical & Direct & Conversion \\ Flests & Units & Materials & Costs \\ \hline \end{tabular} Units to account for: Total physical units to account for Units accounted for: Units to account for: Total physical units to account for Units accounted for: Total physical units accounted for Total equivalent units Data table