On March 1, the Mixing Department had 550 rolls of paper in process. During March, the Mixing Department completed the mixing process for those 550 rolls and also started and completed the mixing process for an additional 4,150 rolls of paper. The department started but did not finish the mixing process for arn 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. Direct Direct Manufacturing Total Materials Labor Overhead AllocatedCosts Beginning inventory, Mar. 1$280 Costs added during March Total costs 365 $ 4,125 180 3,250 3,430 825 13,095 $13,920 5,720 $6,000 4,490 $ PhysicalDiredt Conversion UNITS Units Materials Costs Units to account for: Beginning work-in-process Started in production Total units to account for Units accounted for: Ending work-in-process Completed and transferred out Total units accounted for Direct Conversion Total COSTS Materials Costs Costs Costs to account for Beginning work-in-process Costs added during the period Total costs to account for Divided by: Total EUP Cost per equivalent unit Costs accounted for: Completed and transferred out Ending work-in-process Total costs accounted for