Production Report

Tomar Company produces vitamin energy drinks. The Mixing Department, the first process department, mixes the ingredients required for the drinks. The following data are for April:

Work in process, April 1
Quarts started	90,000
Quarts transferred out	75,000
Quarts in EWIP	15,000
Direct materials cost	$228,000
Direct labor cost	$167,000
Overhead applied	$334,000

Direct materials are added throughout the process. Ending inventory is 40 percent complete with respect to direct labor and overhead.

Required:

Prepare a production report for the Mixing Department for April. If an answer is zero, enter "0".

Tomar Company
Mixing Department
Production Report for April
Unit Information
Units to account for:
Units in beginning work in process		0
Units started		90,000
Total units to account for		90,000
Units accounted for:
	Physical Flow	Equivalent Units
Units completed	75000	75000
Units in ending work in process	15000	6000
Total units accounted for	90000
Work completed		81000
Cost Information
Costs to account for:
Beginning work in process		$0
Incurred during the period
Total costs to account for		$
Divided by equivalent units		81,000
Cost per equivalent unit		$
Costs accounted for:
Goods transferred out		$
Ending work in process		$
Total costs accounted for