Quiz Company uses a process costing system to determine the cost of its vitamin supplement. The supplement passes through three departments: Mixing, Tableting, and Bottling. In the Mixing Department, all materials are added at the beginning of the process. The mixture is transferred to the Tableting department in gallon containers. One gallon of mixture converts into 1,600 tablets. The Tableting Department also adds materials at the beginning of the process. Completed tablets are transferred to the Bottling Department for packaging.

The following information is available for the Mixing and Tableting Departments for the month of July.

	Mixing	Tableting
Beginning inventory
Physical units	5 gallons	4,000 tablets
Costs
Direct materials	$120	$32
Conversion costs	384	50
Transferred in		140
July production
Transferred out	125 gallons	198,000 tablets
Ending inventory	6 gallons	6,000 tablets
Costs
Direct materials	$3,144	$1,548
Conversion costs	12,288	4,860
Transferred in	-----	?
Percentage of completion
Beginning inventory	40%	50%
Ending inventory	50	40

Quiz Company uses the weighted average method to account for the equivalent units and costs in beginning inventory.

Prepare the July production report for the Tableting Department. (You will also have to do the production report for the Mixing Department to determine the transferred in units and cost.)

HINT: The units transfer out of the Mixing Department as gallons and into the Tableting Department as tablets. You will need to convert from gallons to tablets to determine the physical units transferred in for the Tableting Department.

Round all unit cost calculations to four decimal places. Round all total dollar amounts to the nearest dollar (no cents).

1.The journal entry to record direct materials cost for the Tableting Department in July would include

2.The journal entry to record conversion cost for the Tableting Department in July would include

3.The journal entry to record transferred in cost for the Tableting Department in July would include

4.The journal entry to record transferred out cost for the Tableting Department in July would include