Hayword, Inc. uses weighted-average costing and has two departments - mixing and packaging. The following information relates to work in the mixing department for the month of July: Work in process, beginning: Units in process Completion with respect to materials Completion with respect to conversion Costs in the beginning inventory: 300 60% 40% Materials cost $10,500 Conversion cost $6,750 Units started into production during the period 6,200 Costs added to production during the period: Materials cost Conversion cost Work in process, ending: Units in process $332,150 $407,645 450 Completion with respect to materials Completion with respect to conversion Required: Use the data to fill in the following information. 40% 30% 1. Compute equivalent units. Mixing Department Costs per Equivalent Unit Units transferred to the next department Ending work in process: Materials Conversion Equivalent units of production Materials Conversion 2. Compute costs. Mixing Department Costs per Equivalent Unit Materials Conversion Cost of beginning work in process inventory Costs added during the period Total cost Equivalent units of production Cost per equivalent unit 3. Assign costs. Mixing Department Costs of Ending Work in Process Inventory and the Units Transferred Out Ending work in process inventory: Equivalent units of production Cost per equivalent unit Cost of ending work in process inventory Units completed and transferred out: Units transferred to the next department Cost per equivalent unit Cost of units transferred out 4. Prepare report. Mixing Department Cost Reconciliation Costs to be accounted for: Cost of beginning work in process inventory Costs added to production during the period Total cost to be accounted for Costs accounted for as follows: Cost of ending work in process inventory Cost of units transferred out Total cost accounted for Materials Conversion Total