Selected data about the operations of the mixing department, the first department of Blue Manufacturing, Inc., for April 2019 follows.
At the beginning of the month, there were 1,000 units in process with total costs of $35,000. Included in the total was $15,000 of material costs. The labor and overhead costs in the beginning work in process were equal.
During the month, 20,000 units were transferred to the next department at a per unit cost of $33.50. Included in this amount was a per unit cost of $10.00 for labor. Materials added to production this month were $294,000.
At the end of the month, the 1,000 units in process were 100 percent complete with material costs and 50 percent complete with labor and overhead costs.

INSTRUCTIONS
1. Compute the equivalent units of production for the month.
2. Prepare a cost of production report for the department for the month.
Analyze: What percentage of total current department costs is attributable to materials costs in the mixing department?