Fire Out Company manufactures its product, Vitadrink, through
two manufacturing processes: Mixing and Packaging. All materials
are entered at the beginning of each process. On October 1, 2020,
inventories consisted of Raw Materials $26,100, Work in
Process—Mixing $0, Work in Process—Packaging $253,100, and Finished
Goods $292,600. The beginning inventory for Packaging consisted of
14,100 units that were 50% complete as to conversion costs and
fully complete as to materials. During October, 51,000 units were
started into production in the Mixing...