i X - Data Table Work-in-Process Inventory-Mixing Balance, Mar. 1 28,900 Direct materials 39,600 Direct labor 20,490 Manufacturing overhead 57,110 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 400 batches of crayons that were 50% of the way through the production process. The beginning balance in Work-in-Process InventoryMixing was $28,900, which consisted of $10,500 in direct materials costs and $18,400 in conversion costs. During March, 4,400 batches were started in production. The Mixing Department transferred 3,600 batches to the Molding Department in March, and 1,200 were still in process on March 31. This ending inventory was 40% of the way through the mixing process. Creta Colors uses FIFO process costing. Creta Colors Production Cost Report - Mixing Department Month Ended March 31 Equivalent Units Physical Direct Conversion UNITS Units Materials Costs Units to account for: Beginning work-in-process 400 Started in production 4400 4800 Total units to account for Units accounted for: Beginning work-in-process 400 0 Started and completed 3200 Transferred to Molding Department 3600 Ending work-in-process 1200 4800 Total units accounted for Direct Conversion Total Cost COSTS Materials Costs Costs per Unit Costs to account for: Total costs to account for Cost per equivalent unit Costs accounted for: Total costs for beginning WIP Transferred to Mixing Department Total costs accounted for Requirement 2. Journalize 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 allocation of manufacturing overhead to the Mixing Department. (Prepare a single compound journal entry. Record debits first, then credits. Exclude explanations from journal entries.) Date Accounts Debit Credit Mar. 31 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