Toll House makes chocolate chip cookies. The cookies pass through three production processes: mixing the cookie dough, baking, and packaging. Toll House uses process costing.

The following are data concerning the costs incurred in each process during May, along with the number of units processed.

	Mixing			Baking			Packaging
Direct materials	$	3,600		$	0			$	1,020
Direct labor		3,000			1,800				2,100
Manufacturing overhead		6,000			12,000				1,200
Output		14,000	lbs		4,000	gross*			48,000	boxes

*A gross is 12 dozen.

To ensure freshness, cookies are baked and packaged on the same day that the dough is mixed. Thus, the company has no inventory still in process at the end of a business day.

Required:

a-1. Prepare a separate journal entry summarizing the costs incurred by the Mixing Department in preparing 14,000 pounds of cookie dough in May.

a-2. Compute the cost per lb. of the mixing process.

b. Prepare the month-end entry recording the transfer of cookie dough to the Baking Department during May.

c-1. Prepare a journal entry summarizing the costs incurred by the Baking Department in May (excluding the costs transferred from the Mixing Department).

c-2. Compute the cost per gross of the baking process.

d. Prepare the month-end entry recording the transfer of cookies from the Baking Department to the Packaging Department in May.

e-1. Prepare a journal entry summarizing the costs incurred by the Packaging Department in May.

e-2. Compute the cost per box of the packaging process.

f-1. Prepare the month-end entry to record the transfers in May of boxes of cookies from the Packaging Department to the finished goods warehouse.

f-2. Compute the total cost per box transferred from the packaging department.