Manufacturing data for January and February in the Mixing Department of Klinger Kleaning Products follow:

All materials are added at the start of the process. Labor and factory overhead are added evenly throughout the process. No units were in process at the beginning of January. Goods finished in Mixing are transferred to Blending for further processing. Required: 1. From an analysis of this information, prepare a cost of production summary for each month, using the weighted average cost method. (Round unit costs to three decimal places.) 2. Make the journal entries for each month to record the cost of materials, labor, and factory overhead used in production and the transfer of finished units from Mixing to Blending.

Materials used....... January $20,000 February Labor ............. Factory overhead........ Finished and transferred to Blending Dept........ Work in process, end of month..... Stage of completion........ $15,200 $11,400 3,600 400 $28,400 $23,000 $19,800 3,200 600 1/4