The Reed Paper Co. produces the paper used by wallpaper manufacturers. Reed's four-stage process includes mixing, cooking, rolling, and cutting. (Click the icon to view additional information.) Direct Read Direct Manufacturing Total Materials Labor Overhead Allocated Costs Beginning inventory, Mar. 1 $ 360 $ 515 $ 230 $ Month Ended March 31 Equivalent Units Physical Direct Conversion Units Materials Costs 1,105 11,933 5,052 3,241 3,640 Costs added during March $ 5,412 $ 3,756 $ 3,870 $ 13,038 UNITS Total costs Units to account for: Beginning work-in-process More Info Started in production Total units to account for Units accounted for: Completed and transferred out On March 1, the Mixing Department had 350 rolls of paper in process. During March, the Mixing Department completed the mixing process for those 350 rolls and also started and completed the mixing process for an additional 4,450 rolls of paper. The department started but did not finish the mixing process for an additional 600 rolls, which were 20% complete with respect to both direct materials and conversion work at the end of March. Direct materials and conversion costs are incurred evenly throughout the mixing process. Ending work-in-process Total units accounted for Print Done Choose from any list or enter any number in the input fields and then click Check