More info 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 3,550 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. Print Done