Cost in Mixing . . . . . . ....................................... $10,000
Cost in Blending:
Materials . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 200
Labor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 500
Factory overhead . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 300
The costs during the month were:
Cost of goods received from Mixing ........................ $78,000
Cost in Blending:
Materials . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,328
Labor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10,000
Factory overhead . . . . . . . . . . . . . . . . . . . . . . . . . . . ............. 6,672
a. Determine the unit cost for the month in Blending.
b. Determine the total cost of the products transferred to
finished goods.
c. Determine the total cost of the ending work in process
inventory.