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Process Costing Units in beginning inventory: Mashing (90% materials, 60% labor, and 30% overhead). Blending (50% materials, 20% labor, and 20% overhead)........ Units started in
Process Costing Units in beginning inventory: Mashing (90% materials, 60% labor, and 30% overhead). Blending (50% materials, 20% labor, and 20% overhead)........ Units started in process in Mashing Department this period Units transferred from Mashing to Blending this period ...... Units added to process in Blending Department this period ..... Units transferred from Blending to Finished Goods this period.... UDOIC Units in ending inventory: Mashing (60% materials, 40% labor,D OC and 20% overhead). Blending (100% materials, 60% labor, and 60% overhead).. Cost in beginning inventory: Cost from preceding department.. Materials Labor. Factory overhead Cost added during the current period: Materials Labor. Factory overhead. Mashing 600 3,000. 3,100 500 $1,088 172 172 6,006 1,470 3,020 6-35 Blending 1,000 3,100 3,100 6,400 800 $1,770 100 55 74 1,407 2,004 2,672 Required: (1) Prepare a September cost of production report for each department. (2) Prepare the appropriate general journal entries to record the charge to the producing departments for the costs incurred during September and to record the transfer of units from Mashing to Blending and from Blending to Finished Goods Inventory.
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