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

60%

of the way through the production process. The beginning balance in Work-in-Process

InventoryMixing

was

$28,600,

which consisted of

$11,300

in direct materials costs and

$17,300

in conversion costs. During

March,

4,400

batches were started in production. The Mixing Department transferred

4,000

batches to the Molding Department in

March,

and

1,500

were still in process on

March

31. This ending inventory was

40%

of the way through the mixing process.

Primary Colors

uses FIFO process costing.