The mixing department of ALi's Company uses two processes, Blending and Cooking. The following information pertains to the Blending Department for February.

Units

Beginning WIP 8,000

Started in production in February 52,000

Transferred out in February 30,000

Ending WIP:

Units ???

Percent Complete:

Direct materials 100%

Conversion costs 25%

Costs

Beginning WIP:

Direct materials costs $ 4,000

Conversion costs $ 2,000

Direct materials costs added in July $146,000

Conversion costs added in July:

Direct labor $16,750

Manufacturing overhead allocated $60,000

Total conversion costs added $76,750

Required:

Prepare a Production Cost Report.