Tatanach Beverage Company produces a soft drink with a fruit juice base. Fruit is mashed into a juice in the Mashing Department. The juice is then transferred to the Blending Department, where it is mixed with carbonated water. The company uses a process cost system, with a fifo cost flow assumption, and it maintains a separate work in process account for each of its two producing departments, Mashing and Blending. Data related to September operations are:

Required:
(1) Prepare a September cost of production report for each department.
(2) Prepare the appropriate general journal entries to record the charge to the producing departments for the costs incurred during September and to record the transfer of units from Mashing to Blending and from Blending to Finished Goods Inventory.

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Mashing Blending Units in beginning inventory Mashing (90% materials, 60% labor Blending (50% materials, 20% labor 1,000 and 20% overhead) Units started in process in Mashing 3,000 3,100 3,100 3,100 6,400 Units transferred from Mashing to Blending this period... Units added to process in Biending Department this period Units transferred from Blending to Finished Goods this period Mashing (60% materials, 40% labor and 20% overhead) Blending (100% materials, 60% labor and 60% overhead) Cost in beginning inventory $1,770 100 $1,088 172 172 Materials 74 Cost added during the current period: 6,006 1,470 3.020 1,407 2,004 2,672