1.	Prepare a production cost report for the Mixing Department for March. Round equivalent unit of production costs to four decimal places. Round all other costs to the nearest whole dollar.
2.	Journalize all transactions affecting the Mixing Department during March, including the entries that have already been posted. Assume labor costs are accrued and not yet paid.

The Mixing Department combines the direct materials of paraffin wax and pigments. The heated mixture is pumped to the Molding Department, where it is poured into molds. After the molds cool, the crayons are removed from the molds and are transferred to the Packaging Department, where paper wrappers are added and the crayons are boxed.

In the Mixing Department, the direct materials are added at the beginning of the process and the conversion costs are incurred evenly throughout the process. Work in process of the Mixing Department on March 1,2018, consisted of 1,100 batches of crayons that were 40% of the way through the production process. The beginning balance in Work-in-Process InventoryMixing was $26,600, which consisted of $10,500 in direct materials costs and $16,100 in conversion costs. During March, 5,200 batches were started in production. The Mixing Department transferred 4,200 batches to the Molding Department in March, and 2,100 were still in process on March 31. This ending inventory was 30% of the way through the mixing process. Technicolor uses FIFO process costing.

Work-in-Process InventoryMixing

Balance, Mar. 1 26,600

Direct materials 57,200

Direct labor 21,330

Manufacturing overhead 44,520