Problem 3-11 Production Report

Tropical Sun Ltd. Makes suntan lotion in two stages. The lotion is first blended in the Blending Department and then bottle and packed in the bottling Department. The following information relates to the operations of the Blending Department for May.

	Units	Materials	Conversion
WIP, beginning	7,500	80%	55%
Started into production	97,000
Complete and transferred out	92,500
WIP, ending	12,000	65%	20%
		Cost($)
WIP, Beginning		$7,000	$8,000
Cost added during May		$106,473	$143,632

Prepare a production report for the Blending Department for May.