Myers Treats makes institutional cakes. Finished cakes must pass through two departments: Mixing and Baking. Vats of cake batter are processed in the Mixing Department and then transferred to the Baking Department, where individual cakes are baked, cooled, and frosted. There were 500 gallons of partially mixed batter in the Mixing Departments inventory on August 1. The batter was 100 percent complete with respect to direct materials, but only 30 percent complete with respect to conversion. Manufacturing costs assigned to the inventory carried forward from July totaled $1,800. During August, the Mixing Department started 11,500 new gallons of batter. August direct materials costs in the Mixing Department totaled $34,500, and conversion costs totaled $22,800. Ending inventory on August 31 consisted of 600 partially mixed gallons of batter. These units were 100 percent complete with respect to direct materials, but only 25 percent complete with respect to conversion.

a. Prepare a schedule showing: (1) gallons of mix transferred from the Mixing Department to the Baking Department in August, and (2) gallons of mix started and completed by the Mixing Department in August.

Beginning Work In Process, August 1	500
Units Started by Mixing Department in August	11,500
Total Units in process during August	12,000
Ending Work In Process, August 31	? It is not 600?
Units transferred to the Baking Department in August	11,400
Units started and completed in August	10,900