Prepare a cost of production report for the Mixing Department

Work in process - Mixing (May 1)	$ 60,000
1/4 completed	12000	0.25	$ 5.00
Finished goods (May 1)	$ 24,000
	4000
Charges to Work in Process - Mixing for May
Direct materials transferred from Baking
	$ 72,000	12000	$ 6.00
Direct labor	$ 50,000
Factory overhead	$ 42,500
Completed units in May	7000
Units sold in May	15000
Work in process - Mixing
1/2 completed	5000	0.5
Finished goods (May 31)	8000