Problem 3-11. Production Report [LO 2, 3] Tropical Sun makes suntan lotion in two stages. The lotion is first blended in the Blending Department and then bottled and packaged in the Bottling Department. The following information relates to the operations of the Blending Department for May.

Peroent Completed Units Materials Conversion Beginning WIP 7,500 30% 55% Started into production 97,11!) Completed and transferred out 92,500 Ending WIP 12,000 65% 20% C058 {5} Beginning WIP SICK!) SSJIH) Costs added during May $105,339 $143,340