Mint wallpaper Co. makes the notebook used by paper manufacturers. Mints three-step process includes rolling, designing , and cooking. On March 1, the Rolling Department had 1000 rolls of paper in process. During March, the Rolling Department completed the rolling process for those 300 rolls and also started and completed the rolling process for an additional 3200 rolls of paper. The department started but did not finish the Rolling process for an additional 1000 rolls, which were 30% complete with respect to both direct materials and conversion work at the end of March. Direct materials and conversion costs are incurred evenly throughout the Rolling process. The Rolling Department compiled the following data for March:

	Direct material ($)	Direct labor ($)	Manufacturing overhead ($)
Beginning inventory, Mar.1	200	250	400
Costs added during March	6000	3000	2005

Requirements

1. Prepare a production cost report for the Rolling Department for March.
2. Journalize all transactions affecting the companys Rolling process during March. Assume labor costs are accrued and not yet paid.