.	Direct materials used in the Packaging Department . . . . . . . . . . . . . . . . . . .	$38,000
2.	Costs assigned to units completed and transferred out of Mixing . . . . . . . . .	231,000
3.	Direct labour incurred in the Mixing Department . . . . . . . . . . . . . . . . . . . . . .	11,000
4.	Beginning balance: Work in Process InventoryBaking . . . . . . . . . . . . . . .	16,000
5.	Manufactured overhead allocated to the Baking Department . . . . . . . . . . . .	83,000
6.	Beginning balance: Finished Goods Inventory . . . . . . . . . . . . . . . . . . . . . . . .	6,000
7.	Costs assigned to units completed and transferred out of Baking . . . . . . . .	303,000
8.	Beginning balance: Work in Process InventoryMixing . . . . . . . . . . . . . . . .	17,000
9.	Direct labour incurred in the Packaging Department . . . . . . . . . . . . . . . . . . .	10,500
10.	Manufacturing overhead allocated to the Mixing Department . . . . . . . . . . . .	66,000
11.	Direct materials used in the Mixing Department . . . . . . . . . . . . . . . . . . . . . .	153,000
12.	Beginning balance: Raw Materials Inventory . . . . . . . . . . . . . . . . . . . . . . . . .	32,000
13.	Costs assigned to units completed and transferred out of Packaging . . . . .	385,000
14.	Beginning balance: Work in Process InventoryPackaging . . . . . . . . . . . .	11,500
15.	Purchases of Raw Materials . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	173,000
16.	Direct labour incurred in the Baking Department . . . . . . . . . . . . . . . . . . . . . .	6,500
17.	Manufacturing overhead allocated to the Packaging Department . . . . . . . .	49,000
18.	Cost of goods sold . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	386,00

Grandma's Bakery mass-produces bread using three sequential processing departments: Mixing, Baking, and Packaging. The following transactions occurred during August:

Requirements

1.	Post each of these transactions to the company's inventory T-accounts.
2.	Determine the balance at month-end in each of the inventory accounts.
3.	Assume 3,300,000 loaves of bread were completed and transferred out of the Packaging Department during the month. What was the cost per unit of making each loaf of bread (from start to finish)?

Before posting the transactions to the company's T-accounts, begin by determining which accounts are affected by each transaction. The transactions may affect one or two accounts. (Leave any unused cells blank.)

1.

Direct materials used in the Packaging Department

2.

Costs assigned to units completed and transferred out of Mixing

3.

Direct labour incurred in the Mixing Department

4.

Beginning balance: Work in Process InventoryBaking

5.

Manufactured overhead allocated to the Baking Department

6.

Beginning balance: Finished Goods Inventory

7.	Costs assigned to units completed and transferred out of Baking
8.	Beginning balance: Work in Process InventoryMixing
9.	Direct labour incurred in the Packaging Department
10.	Manufacturing overhead allocated to the Mixing Department
11.	Direct materials used in the Mixing Department
12.	Beginning balance: Raw Materials Inventory

13.	Costs assigned to units completed and transferred out of Packaging
14.	Beginning balance: Work in Process InventoryPackaging
15.	Purchases of Raw Materials
16.	Direct labour incurred in the Baking Department
17.	Manufacturing overhead allocated to the Packaging Department
18.	Cost of goods sold

Requirements 1 and 2. Post the transactions to the T-accounts and determine the ending balance. Begin with the T-account for Raw Materials Inventory. Enter the transactions that affect the T-account and calculate the ending balance. (Leave any unused cells blank.)

Raw Materials Inventory
Ending Balance

Now enter the transactions that affect the T-account for Work in Process

Inventorylong dashMixing Department and calculate the ending balance. (Leave any unused cells blank.)

Work in Process InventoryMixing Department
Ending Balance

Next, enter the transactions that affect the T-account for Work in Process Inventorylong dashBaking Department and calculate the ending balance. (Leave any unused cells blank.)

Work in Process InventoryBaking Department

Ending Balance

Now enter the transactions that affect the T-account for Work in Process Inventorylong dashPackaging Department and calculate the ending balance. (Leave any unused cells blank.)

Work in Process InventoryPackaging Department
Ending Balance

Finally, enter the transactions that affect the T-account for Finished Goods Inventory and calculate the ending balance. (Leave any unused cells blank.)

Finished Goods Inventory
Ending Balance

Requirement 3. Assume 3,300,000 loaves of bread were completed and transferred out of the Packaging Department during the month. What was the cost per unit of making each loaf of bread (from start to finish)?

Select the formula labels and then compute the cost per unit of making each loaf of bread (from start to finish). (Round your answer to the nearest cent.)

				Cost
	/		=	per unit

/

=