l Murphy's Irish MicroBrew Co manufactures beer that passes through two processes: mixing and bottling. All manufacturing costs are added uniformly in the mixing department. Data for the mixing department forthe month of March follows: Work in process costs as at March 1: Units [45% com lete) 5,000 Direct materials $42,000 Direct labour $61,000 Overhead $9,000 During March, 47,000 units were completed and transferred to the bottling department. The following costs were incurred by the mixing department during March: Direct materials $100,000 Direct labour $138,000 Overhead $59,000 On March 31, 2,000 units that were 24% complete remained in Mixing