Question 1: PROCESS COST Leinz Mustard Inc. produces mustard as part of a continuous process through two departments: (a) Mixing Department, and (b) Bottling Department. Direct materials and conversion are added throughout the month in both departments, but at different rates. The information presented below was complied for the month of June. Mixing Bottling Department Department Beginning Inventories (on June 1) Units Physical units in production carried forward From May 31 1800 4000 Costs Transferred Mixing costs carried forward from May 31 Direct Materials Costs carried forward from May 31 Conversion Costs carried Forward from May 31 $150,000.00 $45,200.00 $30,000.00 S18,250.00 $12,000.00 Current Production (in June ) Units units started during June Units in ending inventories as of June 30 25000 1400 ? 3000 Costs Mixing cost transferred to Bottling Department during June Direct Materials Costs incurred in June Conversion Costs incurred in June ? $708,120.00 $590,000.00 $631,000.00 $325,000.00 Percentage of Completion: Beginning Inventories with respect to direct materials on June 1 Inventories with respect to conversion on June 1 80% 50% 40% 25% Ending Inventories with respect to direct materials on May 31 Inventories with respect to conversion on May 31 95% 60% 40% 40% Complete the following requirement for the Mixing department 1. Prepare a schedule showing units started and completed in the Mixing department during June. 2. Compute the equivalent unit of direct materials and conversion for the mixing department 3. Determine the cost per equivalent unit of input resource for the mixing department during June 4. Prepare the summary journal entry required to transfer units from the mixing department to the Bottling department