Licks Ice Cream uses a mixing department and a freezing department in producing its ice cream. Its process-costing system in the mixing department has two direct materials cost categories(ice cream mix and flavorings) and one conversion cost pool. The following data pertain to the mixing department for April 2017:

Work in process, April 1 0

Started in April 18,000 gallons

Completed and transferred to freezing 16,300 gallons

Costs: Ice cream mix $63,000 Flavorings $6,520 Conversion costs $84,475 1.

Compute the equivalent units in the mixing department for for each cost category. 2. Compute (a) the cost of goods completed and transferred to the freezing department during April and (b) the cost of work in process as of April 30, 2017