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Simply Shine Shampoo is manufactured in two departments:Mixing and Packing.

Simply Shine

Shampoo is manufactured in two departments:Mixing and Packing. Once the shampoo mixture

is completed in the Mixing Department, it is sent to Packaging,where a machine fills and seals individual

bottles, which are then passed to a machine that places the bottles in individual boxes.

The following information is related to production in March:

Mixing Packing

Unit Information

Beginning Work in Process

(Mixing: 100% material, 70% conversion costs) 16,100

(Packing: 50% material, 40% conversion costs) 10,000

Started during March: 700,000 675,100

Ending Work in Process

(Mixing: 100% material, 70% conversion costs) 41,000

(Packing: 80% material, 60% conversion costs) 30,000

Cost Information,Beginning Work in Process

Direct material $ 8,250 $ 940

Direct labor 1,270 70

Manufacturing overhead 2,590 100

Transferred-in cost — 3,800

Cost Added during March

Direct material $262,000 $ 87,000

Direct labor 78,600 10,000

Manufacturing overhead 128,500 20,000

Transferred-in cost — 457,130

Required

Prepare production costs reports for Mixing and Packing for the month of March.

 

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