Healthway uses a process-casting system to compute the unit costs of the minerals that it produces. It has three departments: Mixing, Tebeding, and actting. In Mixing, at the beginning of the process all materials are added and the ingredients for the minerals are measured, sifted, and blended together. The mix is transferred out in gallon canteiners. The Tableting Depertirent takes the powdered mix and places it in capsules. One gallon oportered mix onwers to 1,600 capsules. After the capsules are filled and polished, they are transferred to Bottling where they are placed in bottles, which are then affixed with a safety ses and a lid and labeled. Each bottle receive 50 capsules. During July, the following results are available for the first two departments (cirect materials are added at the beginning in both departments): Mixing Tableting Beginning inventories Physical units 5 gallons 4,000 capsules Costs: Direct materials $120 $32 Direct labor 128 20 Overhead 7 2 Transferred 140 Current production: Transferred out 125 galluny 198,000 capsules Erding Inventory 6 GOLO Direct materials $3,144 $1,504 Transferred Direct labor 1.050 1,994 Overhead ? 2 Percentage of completion Beginning Inventory 40 50 Erding inventory 50 40 Overhead in both departments is applied as a percentage of direct labor costs. In the Mixing Department, overleed is 200 percent of direct labor. In the Tableting Department, the overhead rates 150 percent of direct labor. Required: Unt Information Links to ount for beginning work in process Units started Total units to account Intx attented for 3 Ecuivalent Units Lisite started and completed Units, beginning work in process Total units counted to Costs added by department : od wacaibad 000 atal Total cocts accounts for | DDD DODO OULD DDDD