cutting, baking, and packaging. On October 1, the Mixing Department had 5,000 cookies in process...

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Accounting

cutting, baking, and packaging. On October 1, the Mixing Department had 5,000 cookies in process and also completed an additional 140,000 cookies. The department started but did not complete 4,000 in the month of October, which were 60% complete. Direct materials are added at the beginning of the process, conversion costs are added throughout the process. The department had the following data for October:
\table[[Beginning Inventory Oct 1:,\table[[Direct],[Materials]],Direct Labor,MOH Allocated,Total Costs],[$,120,$,150,$,180,$,450],[Costs added in the month:,,3,800,,4,800,,5,760,,14,360],[Total Costs,$,3,920,$,4,950,$,5,940,$,14,810]]
TROLL HOUSE COOKIE COMPANY
Production Cost Report - MIXING DEPARTMENT
Month Ended October 31,20XX
\table[[COSTS,# UNITS,\table[[DIRECT],[MATERIAL],[COST]],\table[[CONVERSION],[COSTS]],\table[[TOTAL],[COSTS]]],[Units to account for:],[Beginning work-in-process],[Started in Production],[Total units to account for],[Units accounted for:],[Completed and transferred out],[Ending work-in-process],[Total units accounted for,,,,]]
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