Johnson Paper Co. produces the paper used by wallpaper manufacturers. Johnson's four-stage process includes mixing, cooking, rolling, and cutting. More info Data table On March 1, the Mixing Department had 150 rolls of paper in process. During March, the Mixing Department completed the mixing process for those 150 rolls and also started and completed the mixing process for an additional 4,550 rolls of paper. The department started but did not finish the mixing process for an additional 500 rolls, which were 20% complete with respect to both direct materials and conversion work at the end of March. Direct materials and conversion costs are incurred evenly throughout the mixing process. Print Done The Mixing Department compiled the following data for March: Direct Materials Direct Manufacturing Labor Overhead Allocated Total Costs Beginning inventory, Mar. 1 $ 450 $ 5,214 90 $ 2,620 170 $ 710 3,360 11,194 Costs added during March Total costs $ 5,664 $ 2,710 $ 3,530 $ 11,904 Print Done data.) Requirement 1. Prepare a production cost report for the Mixing Department for March. The company uses the weighted-average method. (Round all cost per unit amounts to the nearest cent and all other amounts to the nearest whole dollar. Abbreviation used: EUP = equivalent units of production.) Johnson Paper, Co. Production Cost Report-Mixing Department Month Ended March 31 Equivalent Units UNITS Physical Units Direct Materials Conversion Costs Units to account for: Total units to account for Units accounted for: Total units accounted for COSTS Costs to account for: Direct Materials Conversion Total Costs Costs Total costs to account for Cost per equivalent unit Costs accounted for: Total costs accounted for Requirement 2. Journalize all transactions affecting the company's mixing process during March. Assume labor costs are accrued and not yet paid. (Record debits first, then credits. Exclude explanations from any journal entries.) Begin with the journal entry to record the assignment of direct materials to the Mixing Department. Do not record the assignment of direct labor or the allocation of manufacturing overhead with this entry. We will prepare those entries separately in the following steps. Date Debit Credit Mar. 31 Accounts Prepare the journal entry to record the assignment of direct labor to the Mixing Department. Assume labor costs are accrued and not yet paid. Date Mar. 31 Accounts Debit Prepare the journal entry for the allocation of manufacturing overhead to the Mixing Department. Date Mar. 31 Accounts Debit Credit Credit Prepare the journal entry to record the cost of the units completed and transferred out of the Mixing Department. Date Accounts Debit Credit Mar. 31