Accounting 26th Edition by Carl Warren ,Jim Reeve ,Jonathan Duchac

Exercise 10

Cost of production report: average cost method
Blue Ribbon Flour Company manufactures flour by a series of three processes, beginning in the Milling Department. From the Milling Department, the materials pass through the Sifting and Packaging departments, emerging as packaged refined flour.
The balance in the account Work in ProcessSifting Department was as follows on May 1, 2016:

The following costs were charged to Work in ProcessSifting Department during May:

During May, 18,000 units of flour were completed and transferred to finished goods. Work in ProcessSifting Department on May 31 was 1,800 units, 75% completed.
Instructions
Prepare a cost of production report for the Sifting Department for May, using the average cost method.