$(Appendix6A)$ First$-In,$ First$-$Out Method 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 mixing department, overhead $is\frac{?}{(200\frac{?}{?}\%\frac{?}{?})}of$ direct labor. $In$ the encapsulating department, the overhead rate $is\frac{?}{(150\frac{?}{?}\%\frac{?}{?})}of$ direct labor.

Required:

$1.$ Prepare a production report for the mixing department using the FIFO method. Round the unit cost $to$ four decimal places. $If$ required, round final answers $(except$ for unit costs$)to$ the nearest dollar $or$ unit.

Benson Pharmaceuticals

Mixing Department Production Report

For the Month $of$ March $(FIFO$ Method$)$

Unit Information

Units accounted for:

Units $in$ beginning WIP

Units started

Total units

Units accounted for:

Units started and completed

Units $in$ BWIP $(to$ complete$)$

Units $in$ EWIP

Total units accounted for

Cost Information

Costs $to$ account for:

Beginning WIP

Incurred during March

Total costs $to$ account for

Equivalent units

Cost per equivalent unit

Costs accounted for:

Units started and completed

Units $in$ beginning WIP:

From prior period

From current period

Ending work $in$ process

Total costs $to$ account for

$-,-$

Transferred Ending Work

Out $in$ Process Total

$,$

would $be$ different due $to$ rounding.

Benson Pharmaceuticals

Units $to$ account for:

Units $in$ beginning WIP

Units started

Total units $to$ account for