Calegari corporation makes cleaning products in two sequential departments, mixing and packaging. Materials are added at the beg
inning of the process in the mixing department. Conversion costs are added evenly throughout each process. Calegari uses the weighted average method of process costing. In the mixing department for the month of may, beginning work in process was 3,000 pounds (70% processed), 37,000 pounds were started in process, 35,000 pounds transferred out, and ending work in process was 60% processed.