Honeybutter, Inc., manufactures a product that goes through two departments prior to

Honeybutter, Inc., manufactures a product that goes through two departments prior to

Honey butter, Inc. Manufactures a product that goes through two departments prior to completion-the Mixing Department followed by the Packaging Department. The following information is available about work in the first department. The Mixing Department, during June.

					Percent Completed
			Units		Materials	Conversions
Work in Process, beginning			70,000		70%	40%
Started into production			460,000
Completed and Transferred out			450,000
Work in Process, ending			80,000		75%	25%
					Materials	Conversions
Work in Process, beginning					36550	13500
Cost added during June					391850	287300

1) Determine the equivalent units for June for the Mixing Department

2) Compute the costs per equivalent unit for June for the Mixing Department.

3) Determine the total cost of ending work in process inventory and the total cost of units transferred to the packing Department.

4) Prepare a cost reconciliation report for the Mixing Department for June.

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