picasso paints manufactures paint that passes through two processes: mixing and packaging. all manufacturing costs are added uniformly in the mixing department. data for the mixing department for the month of may follows:

work in process costs as at may 1:

units (44% complete): 7000

direct materials: $47,000

direct labour: $69,000

overhead: $14,000

during may, 40,000 units were completed and transferred to the packaging department. the following costs were incurred by the mixing department during may

direct materials $99,000

direct labour $161,000

overhead $52,000

on may 31, 3000 units that were 68% complete remained in mixing.

using the weighted average method calculate the total costs to account for during may for Picasso paints