MINI-CASE Cost and production data for Binghamton Beverages Inc. are prese follows Binghamton Beverages Inc. ntries; other analyses for multiple d 493 Standard Cost Summary Total Mixing Blending Materials: s 2 s 1 4 lb@$.50.... S 3 gal @$1.00 Labor 10 1 hr $8.00 1 hr $10.00 18 Factory overhead: Per unit. $13 $24 . . $11 Critical Thinking Problem Production Report Mixing Blending Beginning units in process. Units finished and transferred Ending units in process.. Stage of completion None 6,000 2,000 1/2 None 5,000 1,000 1/2 Cost Data Mixing Blending Direct materials 30,000 lb $.52.... $15,600 $ 5,225 Direct labor: 6,800 hr@ $8.00 5,600 hr@ 54,400 57,120 Factory overhead: 500 2,000 4,500 $1,000 Indirect labor. . . Other . 5,000 5,000 7,000 11,000 $77,000 $73,345