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Exercise 6-9 UNEVEN APPLICATION - MULTIPLE DEPTS The Matis Manufacturing Company uses average costing and manufactures a single product in two producing departments. For the month of April, the cost and production data were as follows: Mixing Finishing Quantity Data: WIP, beg 5,000 6,000 Stage of Completion Materials 100% -0- Conversion Cost 50% 60% Started in Process 10,000 Transferred to the next Dep't. 10,000 1 1,000 WIP, end 5,000 5,000 Stage of Completion Materials 80% -0- Conversion Cost 40% 50% Cost data: Cost in WIP, beg Costs from preceding Dep't P63,000 Materials P42,000 Direct labor 35,000 62,500 Factory Overhead 20,500 45,000 Costs added this month Materials 90,000 Direct labor 52,000 140,000 Factory Overhead 37,500 90,000 Prepare a cost of production report for both departments for the month of April