Lee Paper Co. produces the paper used by wallpaper manufacturers. Lee's four-stage process includes mixing, cooking, rolling, and cutting.

The Mixing Department compiled the following:

Beginning inventory, Mar. 1

Direct Materials	340

Direct Labor	230

Manufacturing Overhead Allocated	250

Total Costs = 820

Costs added during March

Direct Materials	5,116

Direct Labor	4,070

Manufacturing Overhead Allocated	3,150

Total Costs = 12,336

Total costs

Direct Materials	5456

Direct Labor	4300

Manufacturing Overhead Allocated	3400

Total Costs = 13,156 On March 1, the Mixing Department had 450 rolls of paper in process. During March, the Mixing Department completed the mixing process for those 450 rolls and also started and completed the mixing process for an additional 3,850 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. Requirements:

1. A production cost report for the Mixing Department for

March. The company uses the weighted-average method.

2. Journalize all transactions affecting the company's mixing process during

March. Assume labor costs are accrued and not yet paid.