how many gallons of dressing ingredients were started in april 642394

(FIFO cost assignment) Fresh Seasons is a contract manufacturer for Delectable Dressing Company. Fresh Seasons uses a weighted average process costing system to account for its salad dressing production. All ingredients are added at the start of the process. Delectable provides reusable vats to Fresh Seasons for the completed product to be shipped to Delectable for bottling, so Fresh Seasons incurs no packaging costs. April2010 production and cost information for Fresh Seasons is as follows:

Gallons of dressing in beginning WIP Inventory	36,000
Gallons completed during April	242,000
Gallons of dressing in ending WIP Inventory	23,500
Costs of beginning WIP Inventory
Direct material	$183,510
Direct labor	98,526
Overhead	78,273
Costs incurred in April
Direct material	$1,136,025
Direct labor	451,450
Overhead	723,195

April beginning and ending WIP inventories had the following percentages of completion for labor and overhead

	April 1	April 30
Direct labor	55%	15%
Overhead	70%	10%

Use the Fresh Seasons information, except assume that the company uses a FIFO process costing system.

a. How many gallons of dressing ingredients were started in April?

b. What is the total cost of the completed beginning inventory?

c. What is the total cost of goods completed during April?

d. What is the average cost per gallon of all goods completed during April?

e. What is the cost of April’s ending WIP Inventory?