1. The following information is available for mixing department at Frozen Delight, an ice cream manufacturer, for June, 2018:

• Beginning work-in-process (2,500 gallons) is $3,100.
• Direct materials for 30,000 gallons that are started during the period cost $33,000.
• All direct materials enter the process at the beginning.
• Direct labor cost for the period is $5,250.
• Factory overhead cost for the period is $8,850.
• There are 1,500 gallons left 25% complete at the end of period.

1. Determine the total number of equivalent units that are processed and transferred out of the mixing department during the period. (2 points)

2. Determine the number of equivalent units in ending work-in-process of mixing department. (2 points)

3. Determine the total number of equivalent units to account for for the period. (2 points)

4. Determine the total costs to account for for the period. (4 points)