Requirement $1.$ Prepare a production cost report for the Mixing Department for March. The company uses

the weighted$-$average method. $($Round all cost per unit amounts to the nearest cent and all other amounts to the

nearest whole dollar. Abbreviation used: EUP $=$ equivalent units of production.$)$

Smith Paper, Co$.$

Production Cost Report$-$Mixing Department

Month Ended March $31$ On March $1,$ the Mixing Department had $500$ rolls of paper in process. During

March, the Mixing Department completed the mixing process for those $500$ rolls

and also started and completed the mixing process for an additional $4,500$ rolls of

paper. The department started but did not finish the mixing process for an

additional $500$ rolls, which were $20\%$ complete with respect to both direct materials

and conversion work at the end of March. Direct materials and conversion costs

are incurred evenly throughout the mixing process. Begin with the journal entry to record the assignment of direct materials to the Mixing Department. Do not record $t$

assignment of direct labor or the allocation of manufacturing overhead with this entry. We will prepare those entrie

separately in the following steps.

Prepare the journal entry to record the assignment of direct labor to the Mixing Department. Assume labor costs a

accrued and not yet paid.

Prepare the journal entry for the allocation of manufacturing overhead to the Mixing Department.

Prepare the journal entry to record the cost of the units completed and transferred out of the Mixing Department.