Sons Manufacturing Company operates three departments with the following processes: Mixing - this department adds 60% of the materials at the start of the process, 40% when the process is 4/5 completed, and applies labor and overhead uniformly to production. Cooking - this department adds all the materials at the end of the process, applying conversion costs evenly throughout the process. Finishing - this department adds 30% of the materials at the beginning of the process, 30% when processing is completed, and 40% at the end of the process. Conversion cost is applied uniformly throughout the process. Production data for the month of January, 2020: Mixing Cooking Finishing Units: In process, January 1 10,000 8,000 6,000 Stage of completion 3/4 4/5 1/3 Transferred to the next department 42,000 44,000 46,000 In Process January 31 8,000 6,000 4,000 Stage of completion 2/5 2/3 3/4 Costs: Work In Process, January 1 38,700 55,600 74.600 Added in January: Materials 81,600 44,000 139,800 Labor 75,400 83,200 94,000 Overhead 37,700 41,600 47,000 Prepare the cost of production report of each of the department for the month of January 2020 following the FIFO and average costing method.