Canarie 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.

Canarie 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 15,700 (Mixing: 100% material, 90% conversion costs) (Packing: 70% material, 60% conversion costs) 14,600 625,400 650,000 Started during March Ending Work in Process (Mixing: 100% material, 70% conversion costs) 40,300 36,300 (Packing: 80% material, 70% conversion costs) Cost Information, Beginning Work in Process Direct material Direct labor Manufacturing overhead Transferred-in cost Cost Added during March Direct material Direct labor Manufacturing overhead Transferred-in cost $9,200.00 $870.00 50.00 110.00 16,479.00 1,200.00 2,700.00 $230,452.00 77,233.20 134,558.10 81,386.20 12,532.20 18,763.30 431,526.00