In the Mixing Dept., 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 Dept. on March 1, 2018 consisted of 900 batches of crayons that were 60% of the way through the production process.

The beginning balance in WIP Inventory - Mixng was $30,700 which consited of $11,500 in direct materias cost and $19,200 in conversion costs.

During March, 4600 batches were started in production. The Mixing Dept. transferred 3,600 batches to the Molding Dept. In March, and 1,900 were still in process on March 31. The ending inventory was 30% of the way through the mixing process. Company uses the FIFO process costing.

WIP - Inventory

BL on MAr 1 : 30,700

Direct Materials: 36,800

MOH : 52,750

1-Prepare a production cost report for Mixing Dept. for March. Roud equivalent unit of production costs to four decimal places. ROund other costs to nearest whole dollar. Round cost per unit amounts to four decimal places.

2- Journalize all transactions affecting the Mixing Dept. during March, including the entries that have already been posted. Assume labor cost are accrued and not yet paid.