Sue. Corporation uses a process costing system. In the mixing department Direct Materials are added to the process in the following manner: 75% of DM are added in the beginning with the remaining 25% added at the 70% point. Direct Labour is added evenly through the process. The mixing department's beginning inventory on September 1st, consisted of 4,000 units that were 60% complete with respect to direct labor. The department started and finished 14,900 units. The ending inventory consisted of 8,000 units that were 30% complete with respect to direct labour. The department incurred direct material costs of $219,000 during the month of September. The department incurred direct labour costs of $378,000 during the month of September. When goods are finished in the mixing department they are transferred to the molding department. The Controller has asked for you to assist and has provided you with additional information given below. QUESTION # E-1 Calculate the Equivalent Units for Direct Materials. Prepare the journal entry to transfer the goods finished in the mixing department to the molding department now that all of the costs have be applied.. Costs applied: Transferred Out Ending Inventory Direct Materials $159,000 $60,000 Direct Labour $330,000 $48,000 TOTAL COSTS $489,000 $108,000