Organic Dairy produces an organic butter that is sold by the pound. The production of the butter begins in the Churning Department Data for the Churning Department for January follows: (Click the icon to view the data from January) 90,000 units Read the requirements 1,900,000 units Requirement 1. Prepare a production cost report for January for the Churning Department. 180,000 units Units in beginning Work in Process (WIP) inventory Units started during the month (all direct materials, including cream and salt, are added at the beginning of the churning process) Units in ending Work in Process (WIP) inventory (50% of the way through the process) Cost information is as follows. WIP - Churning Department balance as of January 1: Direct material cost included in beginning WIP balance Conversion cost included in beginning WIP balance Beginning balance, WIP, January 1 639,000 335,000 974,000 Prepare a production cost report for the Churning Department, one section at a time. (For entries with a 50 balance, make sure to enter Organic Dairy Churning Department Month Ended January 31 Production Cost Report Flow of Equivalent Units Physical Direct Conversion Flow of Production Units Materials Costs Units to account for: Beginning work in process, January 1 90000 Plus. Started in production during January 1900000 Total physical units to account for 1990000 Units accounted for: Manufacturing costs incurred during January: Direct materials used Direct labor $ 1,550,000 7,000 570,000 2,127,000 Manufacturing overhead $ Total manufacturing costs entered into production during January Print Done Total physical units accounted for Total equivalent units Direct Materials Conversion Costs Total Costs to Account for and Cost per Equivalent Unit