P6-1 Cost of production summaries, one department, two months; journal entries Manufacturing data for January and February in the Mixing Department of Klinger Kleaning Products follow: January February Materials used. $20,000 $28,400 Labor $15,200 $23,000 Factory overhead... $11,400 $19,800 Finished and transferred to Blending Dept........... 3,600 3,200 Work in process, end of month. 400 600 Stage of completion.... 3/4 All materials are added at the start of the process. Labor and factory overhead are added evenly throughout the process. 1/4 les of Cost Accounting No units were in process at the beginning of January. Goods fin. ished in Mixing are transferred to Blending for further processing. Required: 1. From an analysis of this information, prepare a cost of produc- tion summary for each month, using the weighted average cost method. (Round unit costs to three decimal places.) 2. Make the journal entries for each month to record the cost of materials, labor, and factory overhead used in production and the transfer of finished units from Mixing to Blending. (Hint: See Chapter 5 to review.)