Production Report Tomar Company produces vitamin energy drinks. The Mixing Department, the first process department,...

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Production Report Tomar Company produces vitamin energy drinks. The Mixing Department, the first process department, mixes the ingredients required for the drinks. The following data are for April: Work in process, April 1 Quarts started 90,000 Quarts transferred out 75,000 Quarts in WIP 15,000 Direct materials cost $66,000 Direct labor cost $167,000 Overhead applied $334,000 Direct matenals are added throughout the process. Ending inventory is 40 percent complete with respect to direct labor and overhead. Units accounted for: Physical Flow Equivalent Units Units completed 75,000 75,000 12,000 x Units in ending work in process 15,000 Total units accounted for 90,000 Work completed 87,000 X Cost Information Costs to account for: Beginning work in process 0 Incurred during the period 783,000 x 783,000 x Total costs to account for Divided by equivalent units 87,000 x 9x Cost per equivalent unit Costs accounted for: Goods transferred out 675,000 x Ending work in process 108,000 X Total costs accounted for 783,000 x

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