Manufacturing data for January and February in the Mixing Department of Kerwin Kleaning Products follow:

All materials are added at the start of the process. Labor and factory overhead are added evenly throughout the process. No units were in process at the beginning of January. Goods finished in Mixing are transferred to Blending for further processing.

Required:
1. From an analysis of this information, prepare a cost of production summary for each month, using the average cost method. (Round unit costs to three decimal places.)
2. Make the journal entries necessary to record each month's transactions.

Transcribed Image Text:

January February Materials used .. $20,000 $28,400 Labor 15,200 $23,000 $11400 $19.800 Finished and transferred to Blending Dept... Work in process, ond of month.... 3,600 400 3/4 3,200 600 1/4 pletion.