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Pastilla Company manufactures a product that passes through two processes: blending and encapsulating. All manufacturing costs are added uniformly in the blending department. Information for

Pastilla Company manufactures a product that passes through two processes: blending and encapsulating. All manufacturing costs are added uniformly in the blending department.

Information for the blending department for April is as follows:

Work in process, April 1
Units (60% complete) 10,000
Direct materials $80,000
Direct labor $96,000
Overhead $16,000

During April, 160,000 units were completed and transferred to encapsulating.

The following costs were incurred by the blending department during April:

Direct materials $720,000
Direct labor $800,000
Overhead $236,800

On April 30, 24,000 units that were 10% complete remained in the blending department.

Complete the following: (Note: Use the weighted average method.)

A. The equivalent units of production for April total fill in the blank 1.

B. April's total costs to account for are $fill in the blank 2.

C. The total cost per equivalent unit of production is $fill in the blank 3.

D. The cost of goods transferred to the encapsulating department is $fill in the blank 4.

E. The cost of April's ending work in process for the blending department is $fill in the blank 5.

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