Process Costing - Partner Assignment (F2021) SpotOut Company manufactures an industrial strength pet stain removal solution in two departments; mixing and bottling. Note: The Company sells its product in 8 oz. spray bottles. Ingredients are added throughout the Mixing Department process. However, all bottling materials are in place at the beginning of the Bottling Department process. The company inspects the product for faulty spray bottles and ineffective solution at the end of the bottling process. The normal spoilage rate is 1 percent of good units transferred out to Finished Goods Inventory. The following information for the two departments for the month of January is as follows: Materials Conversion Percent Percent Materials Conversion Mixing Department Ounces Complete Complete Costs Costs Work in process, January 1 36,000 409% 30% $2,100 $3,100 Transferred to Bottling 288,000 Work in process, January 31 33,600 90% 40% Materials Conversion Prior Percent Percent Materials Conversion Dept Bottling Department Bottles Complete Complete Costs Costs Costs Work in process, January 1 5,500 100% 60% $6,200 $2,300 $18,000 Transferred to Finished Goods 34,500 Spoiled 900 Work in process, January 31 6,100 100% 30% Costs incurred in January: Direct Materials Conversion Mixing Department 530,800 $81,800 Bottling Department 43,000 27,900 Required: Complete the following information for the month of January for the Mixing and Bottling Departments. Both departments use the FIFO method of process costing