Ads 468x60px

Cost of Production Report of Three consecutive process Departments

Cost of Production Report within Three Departments. The cost data of the Bethelhum Manufacturing Company for August are given on the next page.


Department              Materials             Labor           Overhead
Mixing                    $18,000               $11,880         $5,940
Refining                                                11,520           8,640
Finishing 1                                              1,440           8,580

No beginning inventory. Units started in process, 300,000.

Units in process, August 31:

6,000 — in the Mixing Department, with all materials added and estimated to be 50% converted.
6,000 —just completed by the Mixing Department, and transferred to the Refining Department. 
8,000 — in the Finishing Department, estimated to be 75% converted.

Required: A cost of production report for the three departments for August.