Wanda Company produces its finished product in two processing departments--Mixing and Finishing. The following information is available for the month of March: Mixing Department: The beginning work in process inventory was $17,130 ($14,880 direct materials and $2,250 converion costs) and consisted of 1.200 units. During March, an additional 10.600 units were started into production. A total of 10.900 units were completed and transferred out to the Finishing Department. The ending work in process inventory consisted of 900 units which were 80% complete as to conversion costs. The following costs were incurred during March: direct materials $132,620; direct labor $140, 000; and overhead costs $101,770. Direct materials are added at the beginning of the process in the Mixing Department and conversion costs are incurred evenly throughout the process. Finishing Department: The beginning work in process inventory was $57,210 ($44,250 transferred-in costs and $12,960 conversion costs) and consisted of 600 units. During March, a total of 11.000 units were completed and transferred out to Finished Goods Inventory. The ending work in process inventory consisted of 500 units which were 40% complete as to conversion costs. The following costs were incurred during March: direct materials $143,000; direct labor $250, 000; and overhead costs $149.200. Direct materials are added at the end of the process in the Finishing Department and conversion costs are incurred evenly throughout the production process. Prepare a production report for March for the Mixing Department. Give the general journal entry to record the transfer of the completed units from the Mixing Department to the Finishing Department for March. Prepare a production report for March for the Finishing Department Give the general journal entry to record the completion of the units in the Finishing Department for March. Draw the Work-in-Process Inventory T-accounts for the Mixing Department and the Finishing Department and enter the appropriate cost flow account data. Why is computing cost of goods sold problematic in a process costing environment