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D E 2 3 G F H 1 ALT-PROD-COST-REPORT-MIXING DEPARTMENT The Mixing Department of Drake Manufacturing Company had beginning Work in Process of 4,000 pounds, with cost of $6,500. A total of 90,000 pounds of material were requisitioned into the factory, with a cost of $365,500. K o in WN 4 5 6 7 8 Factory overhead applied to production was 90.00% of direct labor cost. The company ended up with 6,000 units in ending work in process that were 40.00% complete. The direct labor cost was $280,000. WHOLE UNITS Beginning WIP Beg. WIP Units Started DM Units to Account For DL 9 WIP-Mixing 10 FO EQ UNITS $0 100% 12 13 14 15 16 17 18 Units Completed & Transferred End WIP Units Accounted For 40% Cost Per Unit 20 21 22 Cost of Units Transferred Cost of Units in Ending WIP Total Cost in Department 23 24 5 The units completed and transferred from the Mixing Department are moved to the Blending Department. Show the journal entry that would move the appropriate cost to the Blending Department. 26 DEBIT CREDIT 27 28 9 GENERAL JOURNAL Choose Account: Choose Account: 0 TMC POSTINGS 5. OVER-UNDER 6. PROCESS COST