Note: Please put your answers only in the section below the Bold Red sentence at the end of the Required section below.
Low Carb Granola, Inc., manufactures granola without any grains or sugars in two processing departments, Mixing and Packaging, and it uses the weighted average method for its process costing system. The table that follows shows the information for the Mixing department for the month of November.
Unit information (measured in pounds):
	Beginning work-in-process inventory				3,900
	Started or transferred in during the month				110,000
	Ending work-in-process inventory: 100% complete for materials, 76% complete for direct labor, and 61% complete for overhead				2,600
Cost information:
	Beginning WIP inventory:
	Direct materials			$ 1,500
	Direct labor			$ 770
	Overhead			$ 940
	Cost incurred during the month:
	Direct materials			$ 50,000
	Direct labor			$ 26,000
	Overhead			$ 40,000
Required:
Prepare a Production Cost Report for the Mixing department for the month of November.
Your answers to this open-ended assignment should be placed in the space below this line.
Step I: Summary of Physical Units and Equivalent Unit Calculation
				Physical
				Units
	Units in beginning WIP inventory
	Units started during the month
	Total units to be accounted for
					Equivalent Units
				Physical	Direct	Direct
				Units	Materials	Labor	Overhead
	Units completed and transferred out
	Units in ending WIP inventory
	Total units accounted for
Step 2: Summary of Costs to be Accounted For
					Direct	Direct
					Materials	Labor	Overhead	Total
	Costs in beginning WIP inventory
	Costs incurred during the month
	Total costs to be accounted for
Step 3: Calculation of Cost per Equivalent Unit
					Direct	Direct
					Materials	Labor	Overhead	Total
	Total costs to be accounted for							------
	Total equivalent units accounted for							------
	Cost per equivalent unit
Step 4: Assignment of Costs Transferred Out and Units in Ending WIP Inventory
					Direct	Direct
					Materials	Labor	Overhead	Total
	Costs assigned to units transferred out
	Costs assigned to ending WIP inventory
	Total costs accounted for