cutting, baking, and packaging. On October $1,$ the Mixing Department had $5,000$ cookies in process and also completed an additional $140,000$ cookies. The department started but did not complete $4,000$ in the month of October, which were $60\%$ complete. Direct materials are added at the beginning of the process, conversion costs are added throughout the process. The department had the following data for October:

$\backslash$table$[[$Beginning Inventory Oct $1$:$,\backslash$table$[[$Direct$],[$Materials$]],$Direct Labor,MOH Allocated,Total Costs$],[$$$,120,$$$,150,$$$,180,$$$,450],[$Costs added in the month:,,$3,800,,4,800,,5,760,,14,360],[$Total Costs,$$,3,920,$$$,4,950,$$$,5,940,$$$,14,810]]$

TROLL HOUSE COOKIE COMPANY

Production Cost Report $-$ MIXING DEPARTMENT

Month Ended October $31,20$XX

$\backslash$table$[[$COSTS$,$# UNITS,$\backslash$table$[[$DIRECT$],[$MATERIAL$],[$COST$]],\backslash$table$[[$CONVERSION$],[$COSTS$]],\backslash$table$[[$TOTAL$],[$COSTS$]]],[$Units to account for:$],[$Beginning work$-$in$-$process$],[$Started in Production$],[$Total units to account for$],[$Units accounted for:$],[$Completed and transferred out$],[$Ending work$-$in$-$process$],[$Total units accounted for,,,,$]]$