Lee Paper Co$.$ produces the paper used by wallpaper manufacturers. Lee's four$-$stage process includes mixing, coo Vew the additional information.

The Mixing Department compiled the following data for March:

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$\backslash$table$[[$Completed and transferred out,$4,900,4,900,4,900,],[$Ending work$-$in$-$process,$600,120,120,],[$Total units accounted for,$=5,500,5,020,5,020,],[\frac{7}{7},$Direct,Conversion,$\backslash$table$[[$Total$],[$Costs$]]],[$Costs to account for:$],[$Beginning work$-$in$-$process,,$360,345,705],[$Costs added during the period,,$5,915,7,687,13,602],[$Total costs to account for,,$6,275,8,032,14,307],[$Divided by: Total EUP,,$5,020,5,020,],[$Cost per equivalent unit,,$1\mathrm{.}25,1\mathrm{.}60,]]$

Costs accounted for:

Additional Information.

On March $1,$ the Mixing Department had $400$ rolls of paper in process. During March, the Mixing Department completed the mixing process for those $400$ rolls and also started and completed the mixing process for an additional $4,500$ rolls of paper. The department started but did not finish the mixing process for an additional $600$ 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.

Data

$\backslash$table$[[,,\backslash$table$[[$rect$],[$arials$]],\backslash$table$[[$Direct$],[$Labor$]],\backslash$table$[[$Manufacturing$],[$Overhead Allocated$]],\backslash$table$[[$Total$],[$Costs$]]],[$Beginning inventory, Mar. $1,$$$,360$$$,185,160.$$$,705],[$Costs added during March,,$5,915,4,047,3,640,13,602],[$Total costs,$$,6,{275}_{?}={?}^{\text{\$}},4,232,3,800$$$,14,307]]$

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