Vultan Wax manufactures crayons in a three-step process: mixing, molding, and packaging. 0 (Click the icon to view the additional intormation.) Work-in-Process InventoryMixing Balance, Mar. 1 28,600 Direct materials 30,800 Direct labor 21,330 Manufacturing overhead 37,950 Direct Conversion Total COSTS Materials Costs Costs per Unit Costs to account tor: Beginning workeineprocess $ 11,300 $ 17,300 $ 28,600 Costs added during the period w Total costs to account for $ 42,100 $ 76,580 $ 118,680 Costs added during the period Eli 30,800 $ 59,280 Divided by: EUP this period A J Cost per equivalent unit $ 7'00 Costs accounted for: Beginning work-in-process 11,300 17,300 28,600 Costs to complete beginning WIP Total costs for beginning WIP Started and completed Transferred to Mixing Department Ending work-in-process Total costs accounted for The Mixing Department combines the direct materials of parafn 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 200 batches of crayons that were 40% of the way through the production process. The beginning balance in Work-in-Process InventoryMixing was $28,600, which consisted of $1 1 ,300 in direct materials costs and $17,300 in conversion costs. During March, 4,400 batches were staned in production. The Mixing Department transferred 2,600 batches to the Molding Department in March, and 2,000 were still in process on March 31. This ending inventory was 30% of the way through the mixing process. Vultan Wax uses FIFO process costing