More Info Read the requirements. The Mixing Department combines the direct materials of paraffin wax and pigments. The heated mixture is pumped to the Molding Department, where it is poured into molds. After the molds cool, the crayons are removed from the molds and are transferred to the Packaging Department, where paper wrappers are added and the crayons are boxed. In the Mixing Department, the direct materials are added at the beginning of the process and the conversion costs are incurred evenly throughout the process. Work in process of the Mixing Department on March 1, 2018, consisted of 300 batches of crayons that were 40% of the way through the production process. The beginning balance in Work-in-Process Inventory-Mixing was $30,200, which consisted of $10,700 in direct materials costs and $19,500 in conversion costs. During March, 5,200 batches were started in production. The Mixing Department transferred 4,400 batches to the Molding Department in March, and 1,100 were still in process on March 31. This ending inventory was 50% of the way through the mixing process. Jazzberry uses FIFO process costing. Print Done