SpotOut Company manufactures an industrial strength pet stain removal solution in two departments; mixing and bottling. Note: The Company sells its product in 8 oz. spray bottles.* Ingredients are added throughout the Mixing Department process. However, all bottling materials are in place at the beginning of the Bottling Department process. The company inspects the product for faulty spray bottles and ineffective solution at the end of the bottling process. The normal spoilage rate is 1 percent of good units transferred out to Finished Goods Inventory. The following information for the two departments for the month of January is as follows:

		Material	Conversion
Mixing Dep	Ounces	% completed	% completed	Material Costs	Conversion Costs
BWIP	36,000	40%	30%	$ 2100	$3100
Transfered to Bottling	288,000
EWIP	33,600	90%	40%

		Material	Conversion
Bottling Department	Bottles	% Completed	%Completed	Material Costs	Conversion Costs	Prior Dept Cost
BWIP	5,500	100%	60%	$6,200	$2,300	$18,000
Transferred to Finished Goods	34,500
Spoiled	900
EWIP	6,100	100%	30%

Cost Incurred in January:	Direct Materials	Conversion
Mixing Department	$30,800	$81,800
Bottling Department	43,000	27,900

Required: Complete the following information for the month of January for the Mixing and Bottling Departments. Both departments use the FIFO method of process costing.

**The fact that the solution is produced in 8 oz bottles is important in order to understand the movement of inventory from the Mixing Department to the Bottling Department. Hence, the 288,000 ounces transferred out of the Mixing Department becomes 36,000 bottles transferred in (i.e., started) in the Bottling Department (288,000 ounces 8 oz bottles = 36,000 bottles)

Mixing Department (FIFO) Equivalent units (work done) in current period for: 1. Direct materials ________________________ 2. Conversion ________________________ Cost per equivalent unit for: 3. Direct materials ________________________ 4. Conversion ________________________ 5. Total cost of ounces transferred to Bottling Department: ________________________ 6. Cost of Ending Work in Process: ________________________

Bottling Department (FIFO) Physical units of: 7. Normal Spoilage ________________________ 8. Abnormal Spoilage ________________________ Equivalent units (work done) in current period for: 9. Transferred-in units ________________________ 10. Direct materials ________________________ 11. Conversion ________________________ Cost per equivalent unit for: 12. Transferred-in units ________________________ 13. Direct materials ________________________ 14. Conversion ________________________ 15. Cost of Normal Spoilage: ________________________ 16. Total cost of bottles transferred to Finished Goods Inventory: ______________________ 17. Cost of Abnormal Spoilage: ________________________ 18. Cost of Ending Work in Process: ________________________