Primary Colors manufactures crayons in a three-step process: mixing, molding, and packaging. (Click the icon to view the additional information.) Requirement any zero bala UNITS Units to acco Beginning Started in More info 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 700 batches of crayons that were 60% of the way through the production process. The beginning balance in Work-in-Process Inventory-Mixing was $29,100, which consisted of $13,000 in direct materials costs and $16,100 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 1,300 were still in process on March 31. This ending inventory was 40% of the way through the mixing process. Primary Colors uses FIFO process costing. Total units to Units account Beginning Started a Transferred to Molding Department Ending work-in-process Total unite arenunted for Print Done At March 31, before recording the transfer of costs from the Mixing Department to the Molding Department, the Primary Colors general ledger included the following account: E: (Click the icon to view the account.) Data table Balance, Mar. 1 Direct materials Work-in-Process Inventory-Mixing 29,100 19,200 Direct labor 27,960 Manufacturing overhead 23,340 Print Done Requirements I input fields. Enter a "O" for 1. Prepare a production cost report for the Mixing Department for March. Round equivalent unit of production costs to four decimal places. Round all other costs to the nearest whole dollar. 2. Journalize all transactions affecting the Mixing Department during March, including the entries that have already been posted. Assume labor costs are accrued and not yet paid. Print Done