Paxton Company manufactures holiday fruitcakes through two production departments, Mixing and Baking. Mixing Department: In the Mixing Dept., ingredients are added, mixed, and put into pans. Direct materials are added at the beginning of the process. Conversion costs are added evenly throughout the process. The Mixing Dept. uses the weighted average method of process costing. Data for October are as follows: Physical units for October: Beginning work in process (October 1) 900 units (Direct materials, ?%, conversion costs, 60%) Started during October 8,700 units Completed and transferred out during October 8,800 units Ending work in process (October 31) ? units (Direct materials, ?%; conversion costs, 30%) Costs for October: Beginning WIP Added in Oct. Direct materials $2,340 $23,100 Conversion costs 2.160 34.000 Totals $4.500 $57.100 When processing is complete in the Mixing Department, the fruitcakes are transferred to the Baking Department. Baking Department: In the Baking Department, the fruitcakes are baked, cooled, and packaged. The packaging (material) is added when the process is 80% complete. Conversion costs are added evenly throughout the process. The Baking Dept. uses the first in, first out (FIFO) method of process costing. Data for the Baking Department for the month of October are given below: Physical units for October: Beginning work in process (October 1) 700 units (Transferred in costs, ?%; packaging materials, ?%; conversion costs, 40%) Transferred in during October 8,800 units Completed and transferred out during October 9,000 units Ending work in process (October 31) ? units (Transferred in costs, ?%; packaging materials, ?%; conversion costs, 90%) Costs for October: Transferred in Packaging materials Conversion costs Totals Beginning WIP $4,180 0 1,953 $6,133 Added in Oct. $ 58,520 24,700 82.530 $165,750 REQUIRED: a. (1) Prepare the production cost report for the Mixing Department for October using the weighted average method. Costs per equivalent unit should be carried to four decimals. (2) Prepare the journal entry to transfer the cost of completed units from Mixing to Baking. b. (1) Prepare the production cost report for the Baking Department for October using the first in, first out (FIFO) method. Costs per equivalent unit should be carried to four decimals. (2) Prepare the journal entry to transfer the cost of completed units out of the Baking Dept