Question 2.2. (15 marks) Pottle Ice Cream uses a mixing department and a freezing department to produce ice cream. Its processes costing system in the mixing department has two direct materials cost categories (ice cream mix and avorings) and one conversion cost pool. The following data pertain to the mixing department for April 2018: WIP, 1 April 0 litres Started in April 10,000 litres Completed and transferred to freezing 8,500 litres Costs: Ice cream mix $27,000 Flavorings $ 4,080 Conversion costs $53,700 The ice cream mix is introduced at the start of operations in the mixing department, and the avorings are added when the product is 40% completed in the mixing department. Conversion costs are added evenly during the process. The ending WIP in the mixing department is 30% complete. Required a. Calculate the equivalent units in the mixing department for April 2018 for each cost category ( 3 marks)