Ito 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.

Production Report Mixing Blending Bottling 1,500 2,500 3,000 Started in process during month 12.500 13,000 13,000 10,000 500 Units in process, end of period.2,000 4,000 4/5 10,000 11,000 2,000 1/2 Production Costs Vork in process, beginning of period Cost in Mixing Transferred in to Blending and Bottling. s 3,075 6,150 650 Cost in Blending Transferred in to Bottling.... 3,660 Labor.. Factory overhead 240 905 750 Cost in Bottling 900 3,100 3,080 Materials abor.... Costs incurred during month: 1,500 6,500 .5,240 6.100 7.000 $27,675 $21,570 S31.890 15,000 2,500 8,000 Labor. Factory Total as "m"","-, 4,750 overhead