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, 2018, consisted of 300 batches of crayons that were 60% of the way through the production process. The beginning balance in Work-in-Process InventoryMixing was $27,100, which consisted of $11,200 in direct materials costs and $15,900 in conversion costs. During March, 4,800 batches were started in production. The Mixing Department transferred 2,600 batches to the Molding Department in March, and 2,500 were still in process on March 31. This ending inventory was 70% of the way through the mixing process. Colorway uses FIFO process costing.

Prepare a production cost report for the Mixing Department for March.
2.	Journalize all transactions affecting the Mixing Department during March, including the entries that have already been posted. Assume labor costs are accrued and not yet paid.