Tanaka Manufacturing Co. uses the process cost system. The following information for the month of December was obtained from the company€™s books and from the production reports submitted by the department heads:

Production Costs
Work in process, beginning of period:

Required:
1. Prepare cost of production summaries for the Mixing, Blending, and Bottling (Hint: You must calculate the adjusted unit cost from Blending.) departments.
2. Prepare a departmental cost work sheet.
3. Draft the journal entries required to record the month€™s operations.
4. Prepare a statement of cost of goods manufactured for December.

Production Report Units in process, beginning of period Started in process during month. Received from prior department .. . .. Mixing Blending Bottling 2,500 ,500 3,000 12,500 13,000 10,000 3,000 10,00 11,00 500 Units in process, end of period. 2,000 4,000 2,000 1/2 1/4 4/5 Cost in Mixing: Transferred in to Blending and Bottling $3,075 $6,150 650 565 Cost in Blending Transferred in to Bottling.... 3,660 240 905 750 Labor.. Cost in Bottling 900 3,100 3,080 Production Costs Costs incurred during month: 2,500 8,000 6,100 1,500 6,500 5,240