Kelley Paint Company uses the weighted average method to account for costs of production. Kelley manufactures base paint in two separate departmentsMixing and Packaging. The following information is for the Mixing department for the month of March. A total of 40,000 units (measured in gallons) were in beginning WIP inventory. All were completed and transferred out during March. A total of 70,000 units were started during March. Of the 70,000 units started, o 20,000 units were completed and transferred out to the Packaging department (100 percent complete with respect to direct materials, direct labor, and overhead), and o 50,000 units were partially completed and remained in ending WIP inventory on March 31 (90 percent complete for direct materials, 70 percent complete for direct labor, and 30 percent complete for overhead, which is applied based on machine hours). Costs in beginning WIP inventory totaled $229,000 ( = $98,000 in direct materials + $41,000 in direct labor + $90,000 in overhead). Costs incurred during March totaled $165,000 ( = $70,000 in direct materials + $35,000 in direct labor + $60,000 in overhead). Required: a. Use the four key steps to assign costs to units completed and transferred out and to units in ending WIP inventory for the Mixing department