Daniel's Paint Company uses the weighted average method to account for costs of production. Daniel's manufactures base paint in two separate departmentsMixing and Packaging. The following information is for the Mixing department for the month of March.

• A total of 42,000 units (measured in gallons) were in beginning work-in-process (WIP) inventory. All were completed and transferred out during March.
• A total of 73,500 units were started during March. Regarding the 73,500 units started, consider the following information:
  • 21,000 units were completed and transferred out to the Packaging department (100% complete with respect to direct materials, direct labor, and overhead).
  • In addition, 52,500 units were partially completed and remained in ending WIP inventory on March 31 (90% complete for direct materials, 70% complete for direct labor, and 30% complete for overhead, which is applied based on machine hours).
• Costs in beginning WIP inventory totaled $240,450 (= $102,900 in direct materials + $43,050 in direct labor + $94,500 in overhead).
• Costs incurred during March totaled $173,250 (= $73,500 in direct materials + $36,750 in direct labor + $63,000 in overhead).

Perform the following:

1. Use the four key steps to assign costs to units completed and transferred out and to units in ending WIP inventory for the Mixing department.