Venus Chocolate Company
Cost of Production Report-Blending Department
For the Month Ended March 31 2012
Unit Information
Units charged to production:
Inventory in process March 1 Received from materials storeroom Total units accounted for by the Blending Department Units to be assigned cost:
Equivalent Units
Whole Units
Direct Materials
Conversion
Inventory in process March 1 Started and completed in March Transferred to Blending Department in March Inventory in process March 31 Total units to be assigned cost Cost Information
Costs per equivalent unit:
Direct Materials
Conversion
Total costs for March in Blending Department
$
$
Total equivalent units
Cost per equivalent unit
$
$
Costs charged to production:
Direct Materials
Conversion
Total
Inventory in process March 1
$
Costs incurred in March Total costs accounted for by the Blending Department
$
Cost allocated to completed and partially completed units:
Inventory in process March 1 balance
$
To complete inventory in process March 1
$
$ Cost of completed March 1 work in process
$
Started and completed in March Transferred to Molding Department in March
$
Inventory in process March 31 Total costs assigned by the Blending Department
$