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- 1 ZOOM Problem Jirachi Company manufactures adorable and delicious Pikachu cookies. The cookies go through several departments including mixing, baking, and packaging In cach process, materials are entered at the beginning, and conversion costs are incurred uniformly. Production and cost data for the Mixing Department is presented below. Prepare the production cost report for May Round to whole dollars Production Data -May Work in process units, Mayil Units started into production 21,000 Work in process units, May 31 4,000 Work in process percent complete 50% 0 Cost Data - May Work in process, May 1 Materials Labor Overhead SO 260,000 184,600 94,000 Production Cost Report - For The Month Ended Department Equivalent Units Conversion Materials Costs Units Total 1 WN 2 3 4 5 16 7 8 1 2 Units to be accounted for 3 Beginning work in process 41 Started into production 5 Total units to account for 61 7 Units accounted for Completed and transferred out 9 Ending work in process 10 Total units accounted for 11 12 Costs to account for 13 Beginning work in process 14 incurred during the period 15 Total costs to account for 16 Equivalent units 17 Cost per equivalent unit 18 19 10 11 12 13 14 15 16 17 18 19 20 19 costs accounted for 20 Completed and transferred out 21 Ending work in process 22 Total costs accounted for 21 22