We Bake Perfect Pies Company makes fruit pies using a process cost system.  The dough is made in the mixing department and then moves to the rolling department where crusts are rolled and placed into baking pans.  The pans move into the filling department where fruit is placed into the crusts.  The pies then move to the baking department.  Once the pies have been baked, they move to packaging they are boxed and then sent to Finished Goods.    During the month of October the company had sales of $83,000.  Each pie sells for $10.

Using the following information, determine the Gross Profit for the Month of October.

Mixing Department:       Beginning Balance 0      

                                                      Ending inventory 1000 pies at 40% completion

                                                      DM used: $1000

                                                      DL used: $800

                                                      FOH allocated: $1200

 

Rolling Department:       Beginning Balance 1600 pies that were 70% completed with costs of $600

                                                      Pies started: 9000

                                                      Pies transferred to Filling Department:  8100

                                                      Ending Inventory was 10% completed

                                                      DL used: $2338

                                                      FOH allocated: $2000

 

Filling Department:         Beginning Balance 3000 pies that were 20% completed with costs of $7500

                                                      Ending inventory was 75% completed

                                                      DM used: $16200

                                                      DL used: $3800                 

                                                      FOH allocated: $1975

                                                     

Baking Department:       Beginning Balance 0

                                                      Pies Transferred into department 7600

                                                      FOH allocated: $14160

                                                      Ending inventory: 1300 pies that were 60% completed

 

Packaging Department:                 Beginning Balance: 2100 pies at 20% completion with costs of $12,600

                                                      Ending Inventory was 2000 pies at 90% completed

                                                      DM used: $7875

                                                      DL used: $1945

                                                      FOH allocated: $3890

 

Finished Goods Department:  Beginning Balance: 2600 pies with costs of $15626