The blending department had the following data for the month of March:

Units in BWIP -

units completed 21,600

units in EWIP (60% complete) 2,250

total manufacturing costs $82,620

Required:

1. What is the output in equivalent units for March?
2. What is the unit manufacturing cost for March?
3. Compute the cost of goods transferred out for March.
4. Calculate the value of March's EWIP.

Course ProjectB - Part II - Production Report

Mino Inc. manufactures chocolate syrup in three departments: cooking, mixing, and bottling. Mino uses the weighted average method. The following are cost and production data for the cooking department for April (Note:Assume that units are measured in gallons.):

Production:

units in process, April 1 (60% complete) 20,000

units completed and transferred out 50,000

units in process, April 30 (20% complete) 10,000

Costs:

WIP, April 1 93,600

costs added during April 314,600

Required:

1. Make a production report for the cooking department.