Direct Direct Manufacturing Total Materials Labor Overhead Allocated Costs Beginning inventory, Mar. 1 $ 360 250 $ 230 840 5,140 2,470 Costs added during March 3,050 10,660 $ 5,500 $ 2,720 $ 3,280 11,500 Total costs On March 1, the Mixing Department had 400 rolls of paper in process. During March, the Mixing Department completed the mixing process for those 400 rolls and also started and completed the mixing process for an additional 4,500 rolls of paper. The department started but did not finish the mixing process for an additional 500 rolls, which were 20% complete with respect to both direct materials and conversion work at the end of March. Direct materials and conversion costs are incurred evenly throughout the mixing process. Lee Paper, Co. 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: Total units accounted for Direct Conversion Total COSTS Materials Costs Costs Costs to account for: Total costs to account for Cost per equivalent unit Costs accounted for: Total costs accounted for Requirement 2. Journalize all transactions affecting the company's mixing process during March. Assume labor costs are accrued and not yet paid. Begin with a summary journal entry to record the assignment of direct materials, direct labor, and the allocation of manufacturing overhead to the Mixing Department. Exclude explanations from any journal entries.) Date Accounts Debit Credit Mar. 31 Prepare the journal entry to record the cost of the units completed and transferred out of the Mixing Department. Date Accounts Debit Credit Mar. 31