Production Report Nexxuz, Incorporated manufactures quality hair care products. The ingredients are combined in the mixing department and then put in 16-ounce containers in the packaging department. The average costing processing method is used.

All materials are added at the beginning of production. Conversion costs are added uniformly.

Information for the Mixing Department for April is as follows: Work in process, April 1st: 35,000 units; 45% complete

Direct materials: Direct Labor: Overhead:

$5,000 3,500 2,876

During April, 88,000 units were begun in the month of April. The following costs were incurred by the Mixing Department during April:

Direct materials: Direct labor: Overhead:

$93,000 64,000 42,000

On April 30th, 12,000 units that were 75% complete remained in the Mixing Department.

Need to fill this worksheet out.

Nexxuz Incoroporated - Mixing Department
Manufactures Quality
Month of April
Materials
Beginning work in process
Transferred Out to Next Department
Work in Process--Ending (5000 units x 45% complete)
Equivalent Production for Materials
Labor
Beginning work in process
Transferred Out to Next Department
Work in Process--Ending (_____ units x _____ % complete)
Equivalent Production for Materials
Manufacturing Overhead
Beginning work in process
Transferred Out to Next Department
Work in Process--Ending (_____ units x _____ % complete)
Equivalent Production for Materials

		Whole Units		Equivalent Units
UNITS						Conversion
				Direct Materials		Labor		Overhead
Units charged to production:
Inventory in process, beginning
Inventory started into production
Total units accounted for by the department
Units to be assigned costs:
Inventory in process, April 1 (_____% complete)
Started and completed in April (100%)
Transferred to the Packaging Department in April
Inventory in process, April 30 (_____% complete)
Total units to be assigned costs
						Conversion
				Direct Materials		Labor		Overhead		Total
COSTS
Costs per equivalent unit:
Total costs for April in Mixing Department
Total equivalent units ( from above) ()
Cost per equivalent unit =
Costs assigned to Production:
Inventory in process, April 1
Costs incurred in April
Total costs accounted for by the Mixing Department
Cost allocated to completed and partially completed units:
Inventory in process, April 1--balance
To complete inventory in process, April 1
Cost of completed April 1work in process
Started and completed in April
Transferred to Packaging Department in April
Inventory in process, April 30
Total costs assigned by the Mixing Department