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Production Report, No Beginning Inventory Softkin Company manufactures sun protection lotion. The Mixing Department, the first process department, mixes the chemicals required for the repellant.

  1. Production Report, No Beginning Inventory

    Softkin Company manufactures sun protection lotion. The Mixing Department, the first process department, mixes the chemicals required for the repellant. The following data are for the current year:

    Work in process, January 1
    Gallons started 450,000
    Gallons transferred out 378,000
    Direct materials cost $900,000
    Direct labor cost $1,785,600
    Overhead applied $2,678,400

    Direct materials are added at the beginning of the process. Ending inventory is 95 percent complete with respect to direct labor and overhead.

    Required:

    Prepare a production report for the Mixing Department for the current year. If an amount is zero, enter "0".

    Softkin Company
    Mixing Department
    Production Report for Current Year
    Unit Information
    Units to account for:
    • Ending work in process
    • Units completed
    • Units in beginning WIP
    • Units in ending WIP
    • Units to account for
    • Ending work in process
    • Units completed
    • Units in ending WIP
    • Units started
    • Units to account for
    Total units to account for
    Units accounted for:
    Equivalent Units
    Physical Flow Direct Materials Conversion Costs
    • Ending work in process
    • Units completed
    • Units in beginning WIP
    • Units started
    • Units to account for
    • Units completed
    • Units in beginning WIP
    • Units in ending WIP
    • Units started
    • Units to account for
    Total units accounted for
    Cost Information
    Costs to account for:
    Direct Materials Conversion Costs Total
    • Costs in beginning WIP
    • Costs in ending work in process
    • Cost per equivalent unit
    • Costs to account for
    $ $ $
    • Costs added by department
    • Costs in ending work in process
    • Cost per equivalent unit
    • Costs to account for
    Total costs to account for $ $ $
    Cost per equivalent unit $ $ $
    Costs accounted for:
    • Costs added by department
    • Costs in beginning WIP
    • Units completed
    • Units in beginning WIP
    • Units started
    $
    • Beginning work in process
    • Costs added by department
    • Costs in beginning WIP
    • Cost per equivalent unit
    • Ending work in process
    Total costs accounted for $

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