For the Mixing Department, the following journal entries are prepared.
Journal Entries:
1. Debit Work in Process $13,095
Credit Direct materials $5,720
Credit Direct labor $4,125
Credit Manufacturing overhead $3,250
- To record costs of materials, labor, and manufacturing overhead allocated.
2. Debit Transfer out $13,630
Credit Work in Process $13,630
- To record the cost of units completed and transferred out.
Data and Calculations:
                                        Direct       Direct     Mfg o/h       Total
                                      Materials    Labor    Allocated     Costs
Beginning inventory        $280        $365        $180        $825
Costs added in March    5,720        4,125      3,250      13,095
Total costs                   $6,000    $4,490    $3,430    $13,920
                                             Physical         Direct       Conversion 
                                                Units        Materials         Costs
<u>Units to account for:</u>
Beginning Work in process    550
Started in March                  4,650
Total units to account         5,200
Completed & transferred    4,700
Ending work in process         500
<u>Units accounted for:</u>
Ending work in process       500            100 (20%)         100 (20%)
Completed & transferred  4,700        4,700 (100%)    4,700 (100%)
Total equivalent units                         4,800                4,800
                                             Direct       Conversion     Total
                                          Materials         Costs         Costs
<u>Costs to account for:</u>
Beginning inventory          $280               $545        $825
Costs added in March      5,720               7,375      13,095
Total costs                     $6,000            $7,920    $13,920
Total equivalent units      4,800              4,800
Cost per equivalent unit $1.25              $1.65
                           ($6,000/4,800)             ($7,920/4,800)
<u>Costs accounted for:</u>
Completed & transferred $5,875           $7,755        $13,630
                               (4,700 x $1.25)        (4,700 x $1.65) 
Ending inventory                  $125              $165               $290
                                  (100 x $1.25)         (100 x $1.65)
Total costs accounted    $6,000            $7,920       $13,920
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