3 Problem 3-9 Simply shine Shampoo is manufactured in two departments: Mixing and Packing. Once the shampoo mixture is completed in the Mixing Department, it is sent to Packaging, where a machine fills and seals individual bottles, which are then passed to a machine that places the bottles in individual boxes. The following information is related to production in March: Mixing Packing Unit Information Beginning Work in Process (Mixing: 100% material, 80% conversion costs) 17,300 (Packing: 60% material, 50% conversion costs) 10,000 Started during March: 700,000 679,000 Ending Work in Process (Mixing: 100% material, 60% conversion costs) 38,300 (Packing: 70% material, 60% conversion costs) 30,000 Cost Information, Beginning work in Direct material 8,060 930 Direct labor 1,180 Manufacturing overhead 2,560 100 Transferred-in cost 3,900 Cost Added during March 262,000 85,600 Direct material 76,700 10,000 Direct labor 125,600 20,000 Manufacturing overhead 454,937 Transferred-in cost