Ichiro Manufacturing Co. uses the process cost system. The following information for the month of December was obtained from the company's books and from the production reports submitted by the department heads:

Required:
1. Prepare cost of production summaries for the Mixing, Blending, and Bottling departments.
2. Prepare a departmental cost work sheet.
3. Draft the journal entries required to record the month's operations.
4. Prepare a statement of cost of goods manufactured forDecember.

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Mixing Blending Botling 1,500 Production Report Units in process, beginning of period Started in process during month Received from prior department Finished and transferred Finished and on hand Units in process, end of period Stage of completion 2,500 3,000 12,500 13,000 10,000 500 4,000 4/5 10,000 13,000 11,000 2,000 1/2 2,000 1/4 Production Costs Work in process, beginning of period: Cost in Mixing $3,075 $6,150 Materials Labor.... Factory overhead... $1,470 650 565 . Cost in Blending... 3,660 Materials Labor Factory overhead 240 905 750 Cost in Bottling Labor Factory overhead. 900 3,100 3,080 Costs incurred during month: Materials. Labor. Factory overhead .. ._.. 15,000 4,750 2,500 8,000 5.240 6,100 000 1,500 6,500 Total... $27,675 $21,570 $31,890