Mixing Department (FIFO)

5. Total cost of ounces transferred to Bottling Department: ________________________
6. Cost of Ending Work in Process: ________________________

SgotQut Company manufactures an industrial strength pet stain removal solution in two departments; mixing and bottling. Note: The Company sells its product in 8 oz. spray bottles." Ingredients are added throughout the Mixing Department process. However, all bottling materials are in place at the beginning of the Bottling Department process. The company inspects the product for faulty spray bottles and inelfective solution at the end of the bottling process. The normal spoilage rate is I percent of good units transferred out to Finished Goods Inventory. The following information for the two departments for the month of January is as follows: Materials Conversion Percent Percent Materials Conversion Ounces Complete Mixing Department Work in process. Junuary I Transferred to Bottling Work in process, January 31 Complete Costs Costs 36,000 40% 30% $2,100 $3,100 288,000 33,600 90% 40% Materials Conversion Prior Percent Percent Materials Conversion Dept Bottling Department Work in process, January 1 Transferred to Finished Goods Spoiled Work in process. January 31 Bottles Complete Complete Costs Costs Costs 5,500 100 60% $6,200 32,300 SI18,000 34,500 900 6,100 100% 30% Costs incurred in January: Mixing Department Bottling Department Direct Materials Conversion $81,800 27,900 S30,800 43,000 Required: Complete the following information for the month of January for the Mixing and Bottling Departments. Both departments use the FIFO method of process costing.