Titan Company manufactures tires through a three-step process. First, the raw materials (rubber, oil, silica, and additives) are mixed together in the Milling Department. Next, the milled material is transferred to the Assembly Department where additional materials are added, and the tires take their shape. Finally, the circular, rubber unfinished product is transferred to the Curing Department to complete the manufacturing process. Titan Company uses the First-In-First-Out method of Process Costing. Data relating to manufacturing activity in the Milling Department during the month of March are shown below:

Beginning Balance, Work in Process, (300 units, 60% complete) $3,000 Direct Materials (4,200 units started) 20,160 Direct Labor 8,400 Factory Overhead 16,495 Ending Balance, Work in Process (700 units, 30% complete) ?

In the Milling Department, materials are added at the beginning of the process and conversion costs are applied on a uniform basis.

Instructions Refer to the Chapter 20 Process Costing Narrated PowerPoint presentation in Canvas and, with respect to activity in the Milling Department for the month of March, use the 4 Ts to

1. Prepare a Tree to determine whole units in the BB WIP, those Started & Completed, and those in the EB WIP. 2. Prepare a Timeline to visually represent items in the Tree. 3. Build Table #1 to determine equivalent units and cost/equivalent unit for DM & CC. 4. Build Table #2 to determine costs incurred for BB WIP, Started & Completed, EB WIP, and Completed & Transferred Out.