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Roan PaperRoan Paper Co . produces the paper used by wallpaper manufacturers. RoanRoan ' s four - stage process includes mixing, cooking, rolling, and cutting.

Roan PaperRoan Paper Co. produces the paper used by wallpaper manufacturers. RoanRoan's four-stage process includes mixing, cooking, rolling, and cutting. During MarchMarch, the Mixing Department started and completed mixing for 4 comma 5204,520 rolls of paper. The department started but did not finish the mixing for an additional 500500rolls, which were 20%20% complete with respect to both direct materials and conversion work at the end of MarchMarch. Direct materials and conversion costs are incurred evenly throughout the mixing process. The Mixing Department incurred the following costs during MarchMarch:
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