Sprit Beverages, Inc. manufactures asport drink on acontinuous basis. The company makes a p r o d u c t t h a t s i p r o c e s s e d s e q u e n t i a l l y n i wt o d e p a r t m e n t s : M i x i n g a n d B o t t l i n g $.$ A s w o r k s i completed, ti is transferred out to the next department. During April, the following results are available for the Mixing department:

a$.$

Beginning WIP had $600$ units, $40\%$ complete with respect ot materials and $20\%$ complete with respect ot conversion. Costs ni hte beginning WPI included material costs of

$$2,000$ and

conversion

costs of $$1,500.$

b$.$ During April, $9,400$ units were started ni process. Costs added during the current month $($April$)$ were materials, $$48,350$; and conversion,

$$78,560.$

c$.$ At the end of April, total $9,700$ units were completed and transferred$-$out ot the Botling

department. The remaining ending WPI was $70\%$ complete with respect ot materials and $80\%$ complete with respect ot conversion.

On

the next page, using the FIFO $($first$-$in$,$ first$-$out$)$ method, $(1)$ prepare a production cost reportfortheMixingdepartmentand$(2)$prepareajournalentryforMixingot transferits costs to th$]$e next department. Round al your answers to $2$ decimal places if needed. $[30$ POINTS