Petit Fours uses a mixing department and a baking department in producing its cake. Its process-costing system in the mixing department has two direct materials cost categories (cake mix and flavorings) and one conversion cost pool. The following data pertain to the mixing department for April 2020: (Click the icon to view the mixing department data.) (Click icon to view additional information.) Read the requirements category. (Complete all input fields. Enter a U for any zero balances.) . Cake Equivalent Units Conversion Flavorings Costs Mix Physical Units Work in process, beginning 0 Started during current period 18,000 To account for Completed and transferred out during current period 15,800 Work in process, ending Accounted for Equivalent units of work done in current period The cake mix is introduced at the start of operations in the mixing department, and the flavorings are added when the product is 40% completed in the mixing department. Conversion costs are added evenly during the process. The ending work in process in the mixing department is 35% complete. x Data Table 0 Work in process, April 1 Started in April Completed and transferred to baking 18,000 pounds 15,800 pounds Costs: Cake mix $ 36,000 $ 9,480 Flavorings Conversion costs $ 66,280