Mino Inc. manufactures chocolate syrup in three departments: Cooking, Mixing, and Bottling. Mino uses the weighted average method. The following are cost and production data for the cooking department for April (Note: Assume that units are measured in gallons):
Production:
Units in process, April 1, 60 percent complete ........ 20,000
Units completed and transferred out ............ 50,000
Units in process, April 30, 20 percent complete ........ 10,000
Costs:
WIP, April 1 ..................... $93,600
Costs added during April .............. 314,600

Required:
Prepare a production report for the cooking department.