Production Cest ReportMixing Department The Mxing Depatmnt c

Production Cest Report-Mixing Department The Mxing Depatmnt combines the drect materialts of paraftin wax and PhysicalDirect added and the crayons are boed In the Mixing Department, the direct materials are added at the beginning of the Work in process of the Mixing Department on Manch 1,2018consisted of 800 r,process on March 31 Thiseringi ?80%of mixing process Cheerful Colors unes FiFO process costing way through the TYPE TO ENTER A CAPTION. Tatal units accounted for Direct CenversionTotal Costs to aocount for Balance, Mar. 1 Direct materials Direct labor Total costs to account for

Solution

Solution 1:

Solution 2:

Cheerful colors
Mixing Department
Computation of Equivalent unit (FIFO)
Particulars	Physical units	Material	Conversion
Units to be accounted for:
Beginning WIP Inventory	800
Units started this period	5200
Total unit to be accounted for	6000
Units Accounted for:
Units completed and transferred out
From beginning inventory Material - 0% Conversion - 90%	800	0	720
Started and completed currently	2200	2200	2200
Units in ending WIP Material - 100% Conversion - 80%	3000	3000	2400
Total units accounted for	6000	5200	5320