Question: Zero beginning inventory, materials introduced in middle of process. Dot and Ken Ice Cream uses a mixing department and a freezing department in producing its ice cream. Its process-costing system in the mixing department has two direct materials cost categories (ice cream mix and flavorings) and one conversion cost pool. The following data pertain to the mixing department for April 2017.

Work in process, April 1                                         0

Started in April                                             10,000 gallons

Completed and transferred to freezing                8,500 gallons

Costs:

   Ice cream mix                                      $27,000

   Flavourings                                          $ 4,080

   Conversion costs                                  $53,700

The ice cream mix is introduced at the start of operations in the mixing department, and the flavorings are added when the product is 40% completed in the mixing department. Conversion costs are added evenly during the process. The ending work in process in the mixing department is 30% complete.

1. Compute the equivalent units in the mixing department for April 2017 for each cost category.

2. Compute (a) the cost of goods completed and transferred to the freezing department during April and (b) the cost of work in process as of April 30, 2017.