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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 60% of the way through the production process. The beginning balance in Work-in-Process InventoryMixing was $27,900, which consisted of $11,500 in direct materials costs and $16,400 in conversion costs. During March, 3,200 batches were started in production. The Mixing Department transferred 2,600 batches to the Molding Department in March, and 900 were still in process on March 31. This ending inventory was 30% of the way through the mixing process. Colorway uses FIFO process costing. Work-in-Process Inventory-Mixing Balance, Mar. 1 27,900 Direct materials 22,400 Direct labor 27,960 Manufacturing overhead 12,390 Print Done Colorway Production Cost Report - Mixing Department Month Ended March 31 Equivalent Units Physical Direct Conversion Units Materials Costs UNITS Units to account for Beginning work-in-process Started in production Total units to account for 300 3200 500 Units accounted for Beginning work-in-process Started in production Transferred to Molding Department Ending work-in-process Total units accounted for Date Accounts Debit Credit Mar. 31 Work-in-Process Inventory-Mixing Raw Materials Inventory Wages Payable Manufacturing Overhead Prepare the journal entry to record the cost of the units (crayons) completed and transferred out of the Mixing Department Date Accounts Debit Credit Mar. 31 Work-in-Process Inventory-Molding Work-in-Process InventoryMixing