Process costing: journal entries: manufacturer Juicy Ltd produces a mixed-berry fruit drink, in 250 ml bottles. Production takes place in three departments first mixing, then bottling and finally packaging. The manufacturing costs for each department for March were Direct materials Direct labour Manufacturing overhead Mixing $129000 50400 58 500 Bottling $45000 23 700 6000 Packaging $15000 12900 2700 In March the output of the mixing department was 7500 litres, the output of the bottling department was 30000 bottles, and the output of the packaging department was 30000 packed bottles. There are no work in process inventories Required: 1. What is the cost per litre of fruit drink produced by the mixing department for March2 2. What is the cost per filled bottle produced by the bottling department for March (ncluding the cost of the solution produced in the mixing department)? What is the cost per packed bottle produced by the packaging department for March (including the cost of the filled bottles produced in the bottling department)? What information do you obtain from estimating the cost per bottle, using requirements 1 to 3 is not available from calculating an average cost per bottle? Prepare the journal entries to record the production costs for March. Assume that the costs of the three production departments are charged to separate work in process inventory accounts. 3. 4. 5. Do you recommend that the company use a single work in process inventory account or separate work in process inventory accounts for each production department? Explain your