Direct Materials Conversion Costs Total Costs Cost per Unit COSTS Costs to account for: Beginning work-in-process Costs added during the period Total costs to account for Costs added during the period Divided by: EUP this period Cost per equivalent unit Costs accounted for: Beginning work-in-process Costs to complete beginning WIP Total costs for beginning WIP Started and completed Transferred to Mixing Department Ending work-in-process Total costs accounted for Requirement 2. Joumalize 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 location of manufacturing overhead to the Mixing Department (Prepare a single compou then credits. Exclude coplanations from journal entries.) Date Accounts Debit Credit Mar 31 Work in Process Inventory Modng Raw Materials Inventory Wages Payable Manufacturing Overhead 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 Work-in-Process Inventory-Molding Work-in-Process Inventory-Mixing i More Info - X 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 200 batches of crayons that were 30% of the way through the production process. The beginning balance in Work-in-Process InventoryMixing was $29,100, which consisted of $10,700 in direct materials costs and $18.400 in conversion costs. During March, 4,800 batches were started in production. The Mixing Department transferred 4.400 batches to the Molding Department in March, and 600 were still in process on March 31. This ending inventory was 60% of the way through the mixing process. Chromatic uses FIFO process costing. Print Done i Data Table Work-in-Process Inventory-Mixing Balance, Mar. 1 29,100 Direct materials 19,200 Direct labor 20,490 Manufacturing overhead 59,410 Print Done