Process Costing - Packaging Department Direct materials are added 90% at the beginning of the process and the remaining 10% are added when the cereal is 50% complete with the packaging process. Direct labor and overhead are added evenly throughout the process. Table 8 Unit and cost information Cost Beg WIP Physical Units 5,000 (30% Transferred- in $17,600 Direct Materials $900 Direct Labor $477.80 Overhead $130 Transferred complete) 52,500 $159,500 In End WIP 4,100 (30% complete) Added during Qtr 1: Direct Materials -- $19,652.40 Direct Labor - 1050 hrs @ $11.30 per hour Overhead - OH is applied based on predetermined OH rate and actual DL hours 8. Running quarter one -- Weighted-average process costing. Table 8 presents the information for the packaging department. Complete the questions under table 8.