Direct Materials Conversion Total Cost Costs Costs per Unit COSTS Costs to account for: Beginning work-in-process 10,700 $ 16,600 $ 27,300 Costs added during the period 25,600 62,200 87,800 Total costs to account for $ 36,300 $ 78,800 $ 115,100 Costs added during the period $ 25,600 $ 62,200 Divided by: EUP this period 3,200 3,110 $ 8.00 $ 20.00 Cost per equivalent unit Costs accounted for: Beginning work-in-process $ 10,700 $ 16,600 $ 27,300 Costs to complete beginning WIP 0 3,600 $ 3,600 Total costs for beginning WIP Costs added during the period Transferred to Mixing Department Ending work-in-process Total costs accounted for 10,700 20,200 30,900 18,400 46,000 64,400 29,100 66,200 95,300 7,200 12,600 19,800 $ 36,300 $ 78,800 $ 115,100 More info Read the requirements. 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, 2024, consisted of 300 batches of crayons that were 40% of the way through the production process. The beginning balance in Work-in-Process Inventory-Mixing was $27,300, which consisted of $10,700 in direct materials costs and $16,600 in conversion costs. During March, 3,200 batches were started in production. The Mixing Department transferred 2,600 batches to the Molding Department in March, and 900 were still in process on March 31. This ending inventory was 70% of the way through the mixing process. Colorway uses the FIFO method. Data table Balance, Mar. 1 Direct materials Direct labor Work-in-Process Inventory-Mixing 27,300 25,600 21,330 Manufacturing overhead 40,870 Print Done Print Done - X