Primary Colors manufactures crayons in a three-step process: mixing, molding, and packaging. (Click the icon to view the additional information.) 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: (Click the icon to view the account.) Read the requirements. Requirement 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. (Complete all input fields. Enter a "0" for any zero balances. Round cost per unit amounts to four decimal places. Abbreviations used: EUP = equivalent units of production; WIP = work-in-process.) Requirements Primary Colors Production Cost Report - Mixing Department Month Ended March 31 Equivalent Units Physical Direct Conversion Units Materials Costs UNITS 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. Units to account for: Total units to account for Print Done Units accounted for: Transferred to Molding Department Total units accounted for i More Info Data Table The Mixing Department combines the direct materials of paraffin wax and pigments. The heated mixture 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. Work-in-Process Inventory-Mixing 30.6001 Balance, Mar. 1 Direct materials 40,000 Direct labor 29,550 Manufacturing overhead 28,690 Work Print Done 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. in process of the Mixing Department on March 1, 2018, consisted of 300 batches of crayons that were 50% of the way through the production process. The beginning balance in Work-in-Process InventoryMixing was $30,600, which consisted of $11,100 in direct materials costs and $19,500 in conversion costs. During March, 4,000 batches were started in production. The Mixing Department transferred 2,600 batches to the Molding Department in March, and 1,700 were still in process on March 31. This ending inventory was 70% of the way through the mixing process. Primary Colors uses FIFO process costing. swer