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M THIS IS EXERCISE 1 ONLY 1 000 ALT-PROD-COST-REPORT The Mixing Department of Drake Manufacturing Company had beginning Work in Process of 2,000 pounds, with cost of $7,600. A total of 54,000 pounds of material were requisitioned into the factory, with a cost of $452,000. 8. 9 Factory overhead applied to production was 80.00% of direct labor cost. The company ended up with 8,000 units in ending work in process that were 80.00% complete. The direct labor cost was $198,000. 10 11 12 13 14 15 16 17 18 WIP-Mixing 0 Beg. WIP DM o 0 o Beginning WIP Units Started Units to Account For 0 DL FO 0 0 19 $0 20 0 EQ UNITS 0 21 0 100% 80% Units Completed & Transferred End WIP Units Accountd For 0 2 3 0 0 4 5 0 5 0 Cost Per Unit Cost of Units Transferred Cost of Units in Ending WIP Total Cost in Department 7 0 3 o 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. (But don't post it.) DEBIT CREDIT GENERAL JOURNAL v 0 0 ALT-PROD-COST-REPORT