2. The following information is available for mixing department at Frozen Delight, an ice cream manufacturer, for May, 2023: - Beginning work-in-process (400 gallons) is $700. - Direct materials for 1,000 gallons that are started during the period cost $900. - All direct materials enter the process at the beginning. - Direct labor cost for the period is $500. - Factory overhead cost for the period is $300. - There are 400 gallons left 50% complete at the end of period. (1) Determine the total number of equivalent units that are processed and transferred out of the mixing department during the period. ( 2 points) (2) Determine the number of equivalent units in ending work-in-process of mixing department. ( 2 points) (3) Determine the total number of equivalent units to account for for the period. (2 points) (4) Determine the total costs to account for for the period. (4 points) (5) Determine the cost per equivalent unit. (2 points) (6) Allocate the total costs between equivalent units completed and transferred out during the period and ending equivalent units. (3 points) - Transferred out: - Ending: (7) Prepare a journal entry for the amount completed and transferred out of the mixing department during the period, naming the next department of process packaging. (2 points) (8) The packaging is the final process at the manufacturing plant, and the additional cost per equivalent unit in the packaging department is $.40(40). If the company sells each unit of its product for $6, what is the gross profit on each unit sold? (2 points)