Tasty Tomato Sauce makes a hot and spicy tomato sauce that goes through three (3) departments.

The first department is blanching. Tomatoes come into the process and are cleaned, and skins and impurities are removed. Materials are added at the beginning of the process.

The second department is cooking. During this department, spices are added and the tomatoes are processed into a sauce. Materials are added at the beginning of the process.

In the third or last department, the sauce is put into jars, jars are labeled, and the jars are placed in boxes. During this department, materials are added at the End of the process.

	BLANCHING	COOKING	PACKAGING
UNITS (pounds)
Beginning inventory	7,000	22,000	4,440
STARTED	100,000	?	?
Ending inventory	500	10,000	1,000
Percent complete	79%	60%	92%
COSTS: $$
Beginning Balances
TRANS. IN	N/A	$24,683	$6,473
Direct Materials	$2,640	$2,000	$ -0-
Conversion Costs	$6,440	$5,840	$14,777
INCURRED IN PERIOD
TRANS. IN	N/A	?	?
Direct Materials	$53,000	$ 1,212.50	$40,250
Conversion Costs	$57,912	$32,880.00	$ 1,195

Prepare all three departmental Cost of Production Reports for the current month of current year, including a cover sheet. Format all pages to either print portrait or landscape, format dollars and units correctly, and cost per unit to three decimal places in each dept.

Cover sheet needs to include title, student name, current date, picture, and color.

*Indicate in final department, what the total cost is, from start to finish, of producing the sauce during the month? (COST Per Unit) Highlight this cost and label it.

*Also, indicate which dept has the lowest cost of production and the cost?