Q Q Arial 12 BIUSA. Beginning WIP, costs added in prior periods: , A B D E Problem 3B B 4 2 Cannery Row produces condensed tomato soup using two processes: mixing and canning, The company's accountant has produced the following process costing data for February 20YY: 5 Cannery Row - Process costing data for February 201 Mixing Dept Canning Dept. 5 7 Units information (i.e. gallons of product) B Beginning Work in progress (WIP) (in gallons) 9 Units started in production this month (in gallons) 1,000 23,000 See Mixing 2,000 Lo Units/gallons completed & transferred out during the mo 20,000 13,500 1 Completion percentage at end of month: 12 Ending WIP, direct materials added (%) 50% 10% 13 Ending WIP, conversion work performed (%) 25% 75% 14 15 Costs information $ $ 17 Direct materials 18 16 Beginning WIP, costs added in prior periods: Conversion cost: direct labor 12,000 9,250 10,000 12,125 19 Conversion cost: overhead applied 16,000 40,000 20 Transferred in costs N/A 33,000 21 Costs added to process in February 20YY: 22 Direct materials 98,000 62,500 23 Conversion cost: direct labor 25,000 20,000 24 Conversion cost: overhead applied 75,000 67,000 25