Mino Inc. manufactures chocolate syrup in three departments: Cooking, Mixing, and Bottling. Mino uses the weighted average method. The following are cost and production data for the cooking department for April (Note: Assume that units are measured in gallons.):

Production:
Units in process, April 1, 60% complete	32,000
Units completed and transferred out	40,000
Units in process, April 30, 20% complete	7,500
Costs:
WIP, April 1	$ 80,600
Costs added during April	131,050

Required:

Prepare a production report for the cooking department. Round cost per equivalent unit value to the nearest cent and use rounded value in intermediate calculations.

Mino Inc.
Cooking Department Production Report
For the Month of April (Weighted Average Method)
Unit Information
Physical flow:
Units to account for:			Units
Units in beginning work in process
Units started
Total units to account for
Units accounted for:			Units
Units completed
Units in ending work in process
Total units accounted for
Equivalent units:
			Units
Units completed
Units in ending work in process
Total equivalent units
Cost Information
Costs to account for:
			Dollars
Costs in beginning work in process			$
Costs added by department
Total costs to account for			$
Cost per equivalent unit			$
Costs accounted for:
	Transferred Out	Ending Work in Process	Total
Goods transferred out	$		$
Goods in ending work in process		$
Total costs accounted for	$	$	$