l Murphy's Irish MicroBrew Co manufactures beerthat passes through two processes: mixing and hottling.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 (38% complete) Direct materials Direct labour Overhead During March, 58,000 units were completed and transferred to the bottling department. The following costswereincurred bythe mixing department during March: Direct materials $32 000 Direct labour $144 000 Overhead $53 000 On March 3]., 3,000 unitsthat were 33% complete remained in Mixing