Problem 3-9

Simply Shine Shampoo is manufactured in two departments: Mixing and Packing. Once the shampoo mixture is completed in the Mixing Department, it is sent to Packaging, where a machine fills and seals individual bottles, which are then passed to a machine that places the bottles in individual boxes. The following information is related to production in March:

			Mixing			Packing
Unit Information
Beginning Work in Process
	(Mixing: 100% material, 90% conversion costs)			14,300
	(Packing: 50% material, 40% conversion costs)						20,000
Started during March:				700,000			675,000
Ending Work in Process
	(Mixing: 100% material, 60% conversion costs)			39,300
	(Packing: 70% material, 70% conversion costs)						40,000
Cost Information, Beginning Work in Process
Direct material			$	8,240		$	920
Direct labor				1,220			60
Manufacturing overhead				2,680			110
Transferred-in cost