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-3 Cost of Production Report and Journal Kntries; Average Cost. Jetter Corporution manufactures a single modol of gasoline engine used in lawn mowers. portablo generators, and pumps. The basic engine block is cast from steel and machined in the Casting. Department. Then it is transferred to the Assembly Department, where the crank shaft, valves, pistons, and other component parts are added. After Assembly, it is transforred to the Finishing Department where the engine is tested. The company uses it process cost system with an average cost flow assumption. Data related to February operations are: Required: (1) Prepare a cost of production report for each department for February. (2) Assuming a separate work in process account is maintained for each producing department, prepare the appropriate general journal entries to record the charge to the producing departments for the costs incurred during February and to record the transfer of units from Casting to Assembly, from Assembly to Finishing, and from Finishimg wo Finished Goods Inventory