California Cookies, Incorporated produces cookies. The process begins by placing direct materials (flour, sugar, eggs, chocolate chips, etc.) into the Mixing Department. All materials are placed into production at the beginning of the mixing process. After mixing, the cookie dough is then transferred to the Baking Department, and then to the Packaging Department where the finished product - a 12 oz. package of cookies - is completed. The balance in the account Work in Process - Packaging Department was as follows on April 1: Work in Process - Packaging Department 3,800 units, 4/5 completed $18,400
The following costs were charged to Work in Process - Packaging Department during April: Direct materials transferred from Baking Department: 23,500 units at $3.50 a unit $82,250 Direct labor $38,400 Factory overhead $28,530
During April, 24,700 units of cookies were completed. Work in Process on April 30th was as follows: Work in Process - Packaging Department: 2,600 units, 1/4 completed
The following costs were charged to Work in Process - Packaging Department during May: Direct materials transferred from Baking Department: 25,700 units at $3.75 a unit $96,375 Direct labor $40,900 Factory overhead $32,320
During May, 24,300 units of cookies were completed. Work in Process on May 31 was as follows: Work in Process - Packaging Department: 4,000 units, 5/8 completed