EXERCISE 3 Prize Mustard uses a process costing system with two departments: (a) a Mixing Department, and (b) a Bottling Department. During May, Prize generated 120,000 in revenue by producing 10,000 cases of mustard. The company reduces its work in process inventories to zero each month. Manufacturing costs for May are as follows: Bottling Direct materials. Direct labor... Manufacturing overhead. Mixing Department 16,000 5,600 11,400 Department 6,000 3,900 8,100 Instructions: Refer to the above data and answer the following questions (2.5 points per each question 1, 2, 3, 4; and 10 points per question 5). 1. The unit cost per gallon of mustard processed by the Mixing Department in May was 2. The unit cost per case of mustard incurred by the Bottling Department in May was 3. The total cost of the 10,000 cases transferred to finished goods in May was _ 4. Assume that 9,500 cases of mustard were sold in May. The amount charged to cost of goods sold in May 5. Distinguish production procedures that match with process costing from those that correspond with job order costing