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Fanning Cola Corporation produces a new soft drink brand, SweetSpring, using two production departments: mixing and bottling.Fanning’s beginning balances and data pertinent to the mixingdepartment’s activities for 2018 follow:

Accounts	Beginning Balances
Cash	$	46,000
Raw materials inventory		14,700
Production supplies		100
Work in process inventory (390,000 units)		46,800
Common stock	$	109,800

1. Fanning Cola issued additional common stock for $55,000cash.
2. The company purchased raw materials and production supplies for$30,390 and $700, respectively, in cash.
3. The company issued $32,940 of raw materials to the mixingdepartment for the production of 600,000 units of Sweet Spring thatwere started in 2018. A unit of soft drink is the amount needed tofill a bottle.
4. The mixing department used 2,300 hours of labor during 2018,consisting of 2,100 hours for direct labor and 200 hours forindirect labor. The average wage was $9.40 per hour. All wages werepaid in 2018 in cash.
5. The predetermined overhead rate was $1.60 per direct laborhour.
6. Actual overhead costs other than indirect materials andindirect labor for the year amounted to $1,240, which was paid incash.
7. The mixing department completed 800,000 units of Sweet Spring.The remaining inventory was 30 percent complete.
8. The completed soft drink was transferred to the bottlingdepartment.
9. The ending balance in the Production Supplies account was$560.
10. Required

11. Determine the number of equivalent units of production.

12. Determine the product cost per equivalent unit.

13. Calculate the total cost allocated between the ending work inprocess inventory and units transferred to the bottlingdepartment.

14. Record the transactions in T-accounts.

Determine the number of equivalent units of production.Determine the product cost per equivalent unit. (Round "Cost perequivalent unit" answer to 2 decimal places.)

a. Equivalent units b. Cost per equivalentunit

  

Calculate the total cost allocated between the ending work inprocess inventory and units transferred to the bottling department.(Round intermediate calculations to 2 decimal places.)

Cost Allocation To the bottling department To ending work-in-processinventory Total allocated cost

Record the transactions in T-accounts. (The cash expenditures inevents No. 2 and No. 4 should be combined into a single amount inthe cash account for each event. Round intermediate calculations to2 decimal places.)

Cash Raw Materials Beg. bal. Beg. bal. End. bal. End. bal. Work in process Mixing Work in process Bottling Beg. bal. Beg. bal. End. bal. End. bal. Manufacturing Overhead Production Supplies Beg. bal. Beg. bal. End. bal. End. bal. Common Stock Beg. bal. End. bal.