United Manufacturing C. Company manufactures a single productan industrial detergent used by many dry-cleaners. The manufacturing activity for the month of October has just been completed.

Instructions: (If the calculation for any problem is done without using the production report format the answer will be discarded.)

Use the following data to prepare the production cost report for the month of October for the Mixing department.

Production data Units Percentage Complete

Work in processes units, October 1 200 Material 80%

Conversion 40%

Units started into production 1,000

Work in process units, October 31 300 Material 40%

Conversion 80%

Cost Data

Work in processes units, October 1

Materials 815

Conversion cost 488

Direct Materials 2,601

Direct Labor 1,576

Manufacturing Overhead 1,284