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P5-13R Cost of production summary, three departments; change in unit cost from prior department; departmental cost work sheet:; journal entries; manufacturing statement lto Manufacturing Co. uses the process cost system. The follow- ing information for the month of December was obtained from the company's books and from the production reports submit- ted by the department heads: Production Report Units in process, beginning of period.2,500 1,500 3,000 Mixing Blending Bottling 13,000 10,000 1 3,000 10,000 11,000 500 Units in process, end of period 4/5 1/2

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