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Tastee Ice Cream Company produces ice cream in two departments-Mixing and Finishing.In Mixing,all ingredients except fruit are added at the start of production.In Finishing,fruit is added and then the mixture is placed into containers.Adding the fruit to the basic ice cream mixture increases the volume transferred in by the number of gallons of fruit added.Any spoilage that occurs is in the Finishing Department.Spoilage is detected just before the ice cream is placed into containers or at the 98 percent completion point.All spoilage is abnormal.
Finishing Department
BWIP (100% fruit, 0% container, 30% CC) | 5,000 gallons |
Gallons transferred in | 5,500 |
Gallons of fruit added | 1,200 |
EWIP (100% fruit, 0% container, 60% CC) | 1,700 gallons |
Gallons transferred out | 9,000 |
Abnormal spoilage | 1,000 |
Transferred In | 12,400 |
Fruit | 54,000 |
Containers | 11,000 |
CC | 98,000 |
Total Costs | $ 210,600 |
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