The Mixing Department combines the direct materials of paraffin wax and pigments. The heated mixture is pumped to the Molding$$ Department, where it is poured into molds. After the molds$$ cool, the crayons are removed from the molds and are transferred to the Packaging$$ Department, where paper wrappers are added and the crayons are boxed.

In the Mixing$$ Department, the direct materials are added at the beginning of the process and the conversion costs are incurred evenly throughout the process. Work in process of the Mixing Department on March $1,2024,$ consisted of $600$ batches of crayons that were $60\%$ of the way through the production process. The beginning balance in$$ Work$-$in$-$Process Inventorylong dashMixing was $ $29$ comma $900,$ which consisted of $ $10$ comma $700$ in direct materials costs and $ $19$ comma $200$ in conversion costs. During March$,3$ comma $000$ batches were started in production. The Mixing Department transferred $2$ comma $800$ batches to the Molding Department in March$,$ and $800$ were still in process on March $31.$ This ending inventory was $30\%$ of the way through the mixing process. Vultan Wax uses the FIFO method.