LO4 Process costing: FIFO Costing Method E P7. Canned fruits and vegetables are the main products made All direct materials are added at the beginning of the Mixing Department's process. When the ingredients have been mixed, go to the Cooking Department the mixture is heated to 100 Celsius and simmered for 20 minutes. When cooled, the mixture goes to the Canning Department for final processing Throughout the operations, labor and overhead costs are incurred uniformly. No rials are added in the Cooking Department. Cost data and other information for the Mixing Department for January are as follows: Direct Conversion Materials Costs Production Cost Data Mixing Department 28,560 Beginning inventory 5,230 Current period costs 450,000 181,200 Work in process inventory Beginning inventory Mixing Department (40% complete) 5,000 liters Ending inventory Mixing Department (60% complete) 6,000 liters Unit production data Units started during January 90,000 liters Units transferred out during January 89,000 liters Assume that no spoilage or evaporation loss took place during January