The Dog's Breakfast Company manufacture plastic pet food dishes. The dishes pass through two manufacturing departments - Molding and Finishing. The company uses the first-in-first-out process costing system. During the month of October, the following data were recorded for the Finishing Department: Conversion costs are added evenly throughout the process. Direct materials are added when the product is 50% complete. Inspection occurs when production is 75% complete. Normal spoilage is 5% of all good units that pass inspection. REQUIRED: 1. Prepare a production cost report. Include all 5 steps. 2. What is the value of one pet food dish transferred to finished goods during October? 3. Prepare all necessary journal entries for the Finishing Department