Tanaka Manufacturing Co. uses the process cost system. The following information for the month of December was obtained from the company's books and from the production reports submitted by the department heads: Bottling 3,000 ....... Mixing Blending 2,500 1,500 12,500 13,000 13,000 10,000 ---- Production Report Units in process, beginning of period. Started in process during month.. Received from prior department. Finished and transferred ... Finished and on hand ... Units in process, end of period Stage of completion. ... ... . 10,000 11,000 ... 500 2,000 1/4 4,000 4/5 2,000 1/2 $3,075 $6,150 $1,470 650 Production Costs Work in process, beginning of period: Cost in Mixing: Transferred in to Blending and Bottling .. Materials .. Labor..... Factory overhead.. Cost in Blending: Transferred in to Bottling Materials .. Labor... Factory overhead. Cost in Bottling: 565 3,660 240 905 750 ......... 650 565 3,660 240 Labor..... Factory overhead.. Cost in Blending: Transferred in to Bottling Materials.. Labor...... Factory overhead... Cost in Bottling: Materials .. Labor...... Factory overhead.. 905 750 900 3,100 3,080 Production Costs Costs incurred during month: Materials.. Labor..... Factory overhead.. Total. .... 15,000 4,750 5,240 $27,675 2,500 8,000 6,100 $21,570 1,500 6,500 7,000 $31,890 Required: 1. Prepare cost of production summaries for the Mixing, Blending, and Bottling (Hint: You must calculate the adjusted unit cost from Blending.) departments. 2. Prepare a departmental cost work sheet. 3. Draft the journal entries required to record the month's operations. 4. Prepare a statement of cost of goods manufactured for December. (Hint: Goods finished but not transferred to finished goods are considered part of work in process inventory.)