18-23. ZERO BEGINNING INVENTORY, MATERIALS INTRODUCED IN MIDDLE OF PROCESS. Castle Cakes uses a mixing department and a baking department in producing its cake. Its processcosting system in the mixing department has two direct materials cost categories (cake mix and flavorings) and one conversion cost pool. The following data pertain to the mixing department for April 2020: The cake mix is introduced at the start of operations in the mixing department, and the flavorings are added when the product is 50% completed in the mixing department. Conversion costs are added evenly during the process. The ending work in process in the mixing department is 25% complete. Required 1. Compute the equivalent units in the mixing department for April 2020 for each cost category. 2. Compute (a) the cost of goods completed and transferred to the baking department during April and (b) the cost of work in process as of April 30, 2020