ilar to Data table Work-in-Process Inventory-Mixing March 3 Iding De (Click t Balance, Mar. 1 28,200 Direct materials 45,000 ad the re Direct labor 29,600 Manufacturing overhead 41,650 More info 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 900 batches of crayons that were 60% of the way through the production process. The beginning balance in Work-in-Process Inventory-Mixing was $28,200, which consisted of $11,100 in direct materials costs and $17,100 in conversion costs. During March, 5,000 batches were started in production. The Mixing Department transferred 3,600 batches to the Molding Department in March, and 2,300 were still in process on March 31. This ending inventory was 30% of the way through the mixing process. Vultan Wax uses the FIFO method.