Simply Shine Shampoo is manufactured in two departments: Mixing and Packing. Once the shampoo mixture is completed in the Mixing Department, it is sent to Packaging, where a machine fills and seals individual bottles, which are then passed to a machine that places the bottles in individual boxes.

The following information is related to production in March:

Mixing Packing Unit Information Beginning Work in Process (Mixing: 100% material, 90% conversion costs) 14,200 (Packing: 60% material, 50% conversion costs) 10,000 Started during March: 700,000 676,100 Ending Work in Process (Mixing: 100% material, 70% conversion costs) 38,100 (Packing: 70% material, 60% conversion costs) 30,000 Cost Information, Beginning Work in Process Direct material $ 8,450 $ 950 Direct labor 1,080 60 Manufacturing overhead 2,540 120 Transferred-in cost 3,800 Cost Added during March Direct material $ 267,400 $ 88,800 Direct labor 77,900 10,000 Manufacturing overhead 129,000 20,000 Transferred-in cost 463,663