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LDR Manufacturing produces a pesticide chemical and uses process costing. There are three processing departmentsMixing, Refining, and Packaging. On January 1, 2014, the first department,

LDR Manufacturing produces a pesticide chemical and uses process costing. There are three processing departmentsMixing, Refining, and Packaging. On January 1, 2014, the first department, Mixing, had no beginning inventory. During January, 40,000 fl. oz. of chemicals were started in production. Of these, 32,000 fl. oz. were completed and 8,000 fl. oz. remained in process.Management estimates that the in-process units are approximately 60% complete.In the Mixing Department, all direct materials are added at the beginning of the production process and all of its conversion costs (labor and overhead) are applied evenly throughout the process.

During January, the Mixing Department incurred $48,000 in direct materials costs and $150,000.00 in direct labor costs, and $61,600.00 in overhead costs.

What would the Costs of Production Report be for the Mixing Department using the Weighted-Average Method? What would this look like in a general accounting structure or using the structure attached.

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