.	Direct materials used in the Packaging Department . . . . . . .. . . . . . . . . . . .	$38,000
2.	Costs assigned to units completed and transferred out of Mixing. . . . . . . . .	231,000
3.	Direct labour incurred in the Mixing Department . . . . . . . .. . . . . . . . . . . . . .	11,000
4.	Beginning balance: Work in Process Inventory—Baking . . . . . .. . . . . . . . .	16,000
5.	Manufactured overhead allocated to the Baking Department . . . .. . . . . . . .	83,000
6.	Beginning balance: Finished Goods Inventory . . . . . . . . . .. . . . . . . . . . . . . .	6,000
7.	Costs assigned to units completed and transferred out of Baking. . . . . . . .	303,000
8.	Beginning balance: Work in Process Inventory—Mixing . . . . . .. . . . . . . . . .	17,000
9.	Direct labour incurred in the Packaging Department . . . . . . .. . . . . . . . . . . .	10,500
10.	Manufacturing overhead allocated to the Mixing Department . . .. . . . . . . . .	66,000
11.	Direct materials used in the Mixing Department . . . . . . . . .. . . . . . . . . . . . .	153,000
12.	Beginning balance: Raw Materials Inventory . . . . . . . . . . .. . . . . . . . . . . . . .	32,000
13.	Costs assigned to units completed and transferred out ofPackaging . . . . .	385,000
14.	Beginning balance: Work in Process Inventory—Packaging . . . . .. . . . . . .	11,500
15.	Purchases of Raw Materials . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . .	173,000
16.	Direct labour incurred in the Baking Department . . . . . . . .. . . . . . . . . . . . . .	6,500
17.	Manufacturing overhead allocated to the Packaging Department . .. . . . . .	49,000
18.	Cost of goods sold . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . .	386,00

Grandma's Bakery? mass-produces bread using three sequentialprocessing? departments: Mixing,? Baking, and Packaging. Thefollowing transactions occurred during August?:

Requirements

1.	Post each of these transactions to the? company's inventory?T-accounts.
2.	Determine the balance at? month-end in each of the inventoryaccounts.
3.	Assume3,300,000 loaves of bread were completed and transferred out of thePackaging Department during the month. What was the cost per unitof making each loaf of bread? (from start to? finish)?

Before posting the transactions to the? company's T-accounts,begin by determining which accounts are affected by eachtransaction. The transactions may affect one or two accounts.?(Leave any unused cells? blank.)

1.	Direct materials used in the Packaging Department
2.	Costs assigned to units completed and transferred out ofMixing
3.	Direct labour incurred in the Mixing Department
4.	Beginning balance: Work in Process Inventory—Baking
5.	Manufactured overhead allocated to the Baking Department
6.	Beginning balance: Finished Goods Inventory

7.	Costs assigned to units completed and transferred out ofBaking
8.	Beginning balance: Work in Process Inventory—Mixing
9.	Direct labour incurred in the Packaging Department
10.	Manufacturing overhead allocated to the Mixing Department
11.	Direct materials used in the Mixing Department
12.	Beginning balance: Raw Materials Inventory

13.	Costs assigned to units completed and transferred out ofPackaging
14.	Beginning balance: Work in Process Inventory—Packaging
15.	Purchases of Raw Materials
16.	Direct labour incurred in the Baking Department
17.	Manufacturing overhead allocated to the Packaging Department
18.	Cost of goods sold

Requirements 1 and 2. Post the transactions to the? T-accountsand determine the ending balance. Begin with the? T-account for RawMaterials Inventory. Enter the transactions that affect the?T-account and calculate the ending balance. ?(Leave any unusedcells? blank.)

Raw Materials Inventory
Ending Balance

Now enter the transactions that affect the? T-account for Workin Process

Inventorylong dash—Mixing Department and calculate the endingbalance. ?(Leave any unused cells? blank.)

Work in Process Inventory—Mixing Department
Ending Balance

?Next, enter the transactions that affect the? T-account forWork in Process Inventorylong dash—Baking Department and calculatethe ending balance. ?(Leave any unused cells? blank.)

Work in Process Inventory—Baking Department
Ending Balance

Now enter the transactions that affect the? T-account for Workin Process Inventorylong dash—Packaging Department and calculatethe ending balance. ?(Leave any unused cells? blank.)

Work in Process Inventory—PackagingDepartment
Ending Balance

?Finally, enter the transactions that affect the? T-account forFinished Goods Inventory and calculate the ending balance. ?(Leaveany unused cells? blank.)

Finished Goods Inventory
Ending Balance

Requirement 3. Assume 3,300,000 loaves of bread were completedand transferred out of the Packaging Department during the month.What was the cost per unit of making each loaf of bread? (fromstart to? finish)?

Select the formula labels and then compute the cost per unit ofmaking each loaf of bread? (from start to? finish). ?(Round youranswer to the nearest? cent.)

				Cost
	/		=	per unit

/

=