Cobalt Waxen manufactures crayons in a three-step process: mixing, molding, and packaging. (Click the icon to view the additional information.) At March 31, before recording the transfer of costs from the Mixing Department to the Molding Department, the Cobalt Waxen general ledger included the following account: (Click the icon to view the account.) Read the requirements. Requirement 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. (Complete all answer boxes. Enter a "O" for any zero balances. Round cost per unit amounts to four decimal places. Abbreviations used: EUP = equivalent units of production; WIP = work-in-process.) Cobalt Waxen Production Cost Report - Mixing Department Month Ended March 31 Equivalent Units Physical Direct Conversion UNITS Units Materials Costs Units to account for: Total units to account for Units accounted for: Transferred to Molding Department Total units accounted for Direct Conversion Total Cost per Unit Materials Costs Costs COSTS Costs to account for: Total costs to account for Cost per equivalent unit Costs accounted for: Total costs for beginning WIP Transferred to Mixing Department Total costs accounted for Requirement 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. Begin with a summary journal entry to record the assignment of direct materials and direct labor costs, and the allocation of manufacturing overhead to the Mixing Department. (Prepare a single compound journal entry. Record debits first, then credits. Exclude explanations from journal entries.) Date Accounts Debit Credit Mar. 31 Prepare the journal entry to record the cost of the units (crayons) completed and transferred out of the Mixing Department. Date Accounts Debit Credit Mar. 31 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 300 batches of crayons that were 40% of the way through the production process. The beginning balance in Work-in-Process InventoryMixing was $30,900, which consisted of $12,500 in direct materials costs and $18,400 in conversion costs. During March, 3,600 batches were started in production. The Mixing Department transferred 3,200 batches to the Molding Department in March, and 700 were still in process on March 31. This ending inventory was 70% of the way through the mixing process. Chromatic uses FIFO process costing. Work-in-Process Inventory-Mixing Balance, Mar. 1 30,900 Direct materials 39,600 Direct labor 27,960 Manufacturing overhead 39,870