PA Bakery Ltd$.$ supplies bread to local groceries, and restaurants. They have three production departments: Mixing, Baking, and Packaging & Transporation. The bread making process starts and mixing department, from there it goes to baking department. Finally, it moves to Packaging and Transporation department, which delivers the breads to the customers. On February $1,$ the Mixing department had $2,715$ units in inventory which was $40\%$ complete for ingredients and $60\%$ in conversion. The total cost of opening WIP was $$5,900$ for ingredients and $$4,750$ for direct labor and overhead.

Mixing department started $18,300$ units and transferred $18,255$ units to baking. They spent $$65,000$ on ingredients and $$95,000$ on conversion in February. On February $29,$ they had $2,515$ units on hand, which $60\%$ completed on ingredients and $40\%$ on conversion cost. The mixing department has $1\%$ of finished goods as allowance for normal spoilage.

Required

a$.$ Prepare a production report using the Weighted Average method.

b$.$ Prepare journal entries based on $($a$)$ for mixing department to record

i$.$ Cost of Ingredients

ii$.$ Conversion cost

iii. Transfer to baking department

iv$.$ Spoilage

c$.$ Prepare a production report using the FIFO method.

d$.$ Prepare journal entries based on $($c$)$ for mixing department to record

i$.$ Cost of Ingredients

i$.$ Conversion cost

ii$.$ Transfer to baking department

iii. Spoilage