Benson Pharmaceuticals uses a process-costing system to compute the unit costs of the over-the-counter cold remedies that it produces. It has three departments: Picking, Encapsulating, and Bottling. In Picking, the ingredients for the cold capsules are measured, sifted, and blended. The mix is transferred out in gallon containers. The encapsulating department takes the powdered mix and places it in capsules. One gallon of powdered mix converts into 1,500 capsules. After the capsules are filled and polished, they are transferred to Bottling, where they are placed in bottles that are then affixed with a safety seal, lid, and label. Each bottle receives 50 capsules.
During March, the following results are available for the first two departments:

Overhead in both departments is applied as a percentage of direct labor costs. In the picking department, overhead is 200 percent of direct labor. In the encapsulating department, the overhead rate is 150 percent of direct labor.

Required:
Prepare a production report for each department using the FIFOmethod.

Picking Encapsulating 10 gallons Current production: Transferred out 140 gallons Percentage of completion: 5