Question

Production Report Tomar Company produces vitamin energy drinks. The Mixing Department, the first process department, mixes the ingredients required for the drinks. The following data are for April: Work in process, April 1 — Quarts started 90,000 Quarts transferred out 75,000 Quarts in EWIP 15,000 Direct materials cost $282,000 Direct labor cost $167,000 Overhead applied $334,000 Direct materials are added throughout the process. Ending inventory is 80 percent complete with respect to direct labor and overhead. Required: Prepare a production report for the Mixing Department for April. If an answer is zero, enter "0". Tomar Company Mixing Department Production Report for April Unit Information Units to account for: Total units to account for Units accounted for: Physical Flow Equivalent Units Total units accounted for Work completed Cost Information Costs to account for: $ Total costs to account for $ Cost per equivalent unit $ Costs accounted for: $ Total costs accounted for $

Answer 1

Tomar Company
Mixing Department
Production Report for April
Unit Information
Units to account for:
Units in beginning work in process	0
Units started	90000
Total units to account for	90000
	Physical Flow	Equivalent Units
Units accounted for:
Units completed	75000	75000
Units in ending work in process	15000	12000
Total Units accounted for	90000
Work completed		87000
Cost information
Costs to account for:
Beginning work in process		0
Incurred during the period		783000	=282000+167000+334000
Total Costs to account for		783000
Divided by Equivalent units		87000
Cost per equivalent unit		9.00
Costs accounted for:
Goods transferred out		675000	=75000*9
Ending work in process		108000	=12000*9
Total Costs accounted for		783000