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Irish Bakery mass-produces bread using three sequential processing departments: Mixing, Baking, and Packaging. The followingi Data Table 1. Direct materials used in the Packaging Department ........$ 2. Costs assigned to units completed and transfer

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1. Direct materials used in the Packaging Department WIP-Packaging Dept. Raw Materials Inventory
2. Costs assigned to units completed and transferred out of Mixing WIP-Baking Dept. WIP-Mixing Dept.
3. Direct labour incurred in the Mixing Department WIP-Mixing Dept.
4. Beginning balance: Work in Process Inventory-Baking WIP-Baking Dept.
5. Manufacturing overhead allocated to the Baking Department WIP-Baking Dept.
6. Beginning balance: Finished Goods Finished Goods Inventory

1. & 2.

Raw Materials Inventory
Beg. Bal. 23100
15 179000 35000 1
End. Bal. 167100
WIP-Mixing Dept.
Beg. Bal. 12400
3 11800 222000 2
10 62000
11 153000
End. Bal. 17200
WIP-Baking Dept.
Beg. Bal. 15400
2 222000 302000 7
5 70000
16 4000
End. Bal. 9400
WIP-Packaging Dept.
Beg. Bal. 8500
1 35000 387000 13
7 302000
9 8900
17 41000
End. Bal. 8400
Finished Goods Inventory
Beg. Bal. 4500
13 387000 388000 18
End. Bal. 3500

3. Cost per unit = $387000/3225000 = $0.12

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