Process Costing Zero beginning inventory, materials introduced in middle of process Dot and Ken Ice Cream uses a mixing department and a freezing department in producing its ice cream. Its process- costing system in the mixing department has two direct materials cost categories (ice cream mix and flavorings) and one conversion cost pool. The following data pertain to the mixing department for April 2017: Work in process, April 1 Started in April Completed and transferred to freezing Costs: Ice cream mix Flavorings Conversion costs 0 10,000 gallons 8,500 gallons $27,000 $4,080 $53,700 The ice cream mix is introduced at the start of operations in the mixing department, and the flavorings are added when the product is 40% completed in the mixing department. Conversion costs are added evenly during the process. The ending work in process in the mixing department is 30% complete. Use the blue shaded areas on the ENTERANSWERS tab for inputs. Always use cell references and formulas where appropriate to receive full credit. If you copy/paste from the Instructions tab you will be marked wrong. Use cell references from prior inputs, where applicable. Requirements 1 Compute the equivalent units in the mixing department for April 2017 for each cost category. a. For accounts with a 0 balance, make sure to enter the result of "=0" in the appropriate cell. 2 Compute (a) the cost of goods completed and transferred to the freezing department during April and (b) the cost of work in process as of April 30, 2017. a. For accounts with a $0 balance, make sure to enter the result of "=0" in the appropriate cell.