Question 1, P18A-44B (similar to) Part 3 of 5 _ Section {Costs accounted for}

At March 31, before recording the transfer of costs from the Mixing Department to the Molding Department, the Valley Mix manufactures crayons in a three-step process: mixing, molding, and packaging. Valley Mix general ledger included the following account:

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.)

Valley Mix
Production Cost Report - Mixing Department
Month Ended March 31
		Equivalent Units
	Physical	Direct	Conversion
UNITS	Units	Materials	Costs
Units to account for:
Beginning work-in-process	200
Started in production	5,200
Total units to account for	5,400
Units accounted for:
Beginning work-in-process	200	0	120
Started and completed	2,600	2,600	2,600
Transferred to Molding Department	2,800	2,600	2,720
Ending work-in-process	2,600	2,600	780
Total units accounted for	5,400	5,200	3,500

		Direct	Conversion	Total	Cost
COSTS		Materials	Costs	Costs	per Unit
Costs to account for:
Beginning work-in-process		$11,100	$16,100	$27,200
Costs added during the period		67,600	70,000	137,600
Total costs to account for		$78,700	$86,100	$164,800
Costs added during the period		$67,600	$70,000
Divided by: EUP this period		5,200	3,500
Cost per equivalent unit		$13.00	$20.00

Costs accounted for:
Beginning work-in-process	$11,100	$16,100	$27,200
Costs to complete beginning WIP	0
Total costs for beginning WIP
Started and completed	33,800	52,000	85,800
Transferred to Mixing Department
Ending work-in-process	33,800	15,600	49,400
Total costs accounted for

Additional Information:

Total Direct Materials Conversion Costs Cost per Unit Costs COSTS Costs to account for: Beginning work-in-process Costs added during the period Total costs to account for 11,100 $ 67,600 16,100 $ 70,000 27,200 137,600 $ 78,700 $ 86,100 $ 164,800 67,600 $ 5,200 70,000 3,500 Costs added during the period Divided by: EUP this period Cost per equivalent unit Costs accounted for Beginning work-in-process $ 13.00 $ 20.00 FA 11,100 $ 16,100 $ 27,200 Total costs for beginning WIP 33,800 52,000 85,800 Transferred to Mixing Department Ending work-in-process Total costs accounted for 33,800 15,600 49,400 Data Table Work-in-Process Inventory-Mixing Balance, Mar. 1 27,200 Direct materials 67,600 Direct labor 20,490 Manufacturing overhead 49,510 The Mixing Department combines the direct materials of paraffin wax and pigments. The heated mixture is 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. 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. Work in process of the Mixing Department on March 1, 2018, consisted of 200 batches of crayons that were 40% of the way through the production process. The beginning balance in Work-in-Process InventoryMixing was $27.200, which consisted of $11,100 in direct materials costs and $16,100 in conversion costs. During March, 5,200 batches were started in production. The Mixing Department transferred 2,800 batches to the Molding Department in March, and 2,600 were still in process on March 31. This ending inventory was 30% of the way through the mixing process. Valley Mix uses FIFO process costing