Comprehensive Problem, Two Departments The Carnival Caramel Company makes a high-quality caramel candy. The manufacturing process involves mixing ingredients (Mixing Department) and shaping the processed mixture into one-pound balls (Shaping Department), which are sold to retail outlets. No additional material is added in the shaping process. The following information is related to production in March:

	Mixing	Shaping
Unit Information
Beginning WIP
(Mixing: 100% material, 70% conversion costs)	5,000
(Shaping: 80% conversion costs)		5,000
Started during March	45,000	?
Ending WIP
(Mixing: 100% material, 50% conversion costs)	3,000
(Shaping: 60% conversion costs)		1,500
Cost Information, Beginning Work in Process
Direct material	$ 4,000
Direct labor	1,600	$800
Manufacturing overhead	1,900	600
Transferred-in cost		4,630
Cost Added during March
Direct material	$45,500
Direct labor	23,135	$13,592
Manufacturing overhead	25,745	9,166
Transferred-in cost		?

Required

Prepare production cost reports for Mixing and Shaping for the month of March.