1) Direct materials completed and transferred out cost

2) Direct materials ending work in process cost

3) Conversion cost completed and transferred out cost

4) Conversion cost ending work in process cost

5) Total completed and transferred out cost

6) Total ending work in process inventory cost

Neal Paper Co. produces the paper used by wallpaper manufacturers. Neal's four-stage process includes mixing, cooking, rolling, and cutting. During September, the Mixing Department started and completed mixing for 4,420 rolls of paper. The department started but did not finish the mixing for an additional 600 rolls, which were 20% complete with respect to both direct materials and conversion work at the end of September. Direct materials and conversion costs are incurred evenly throughout the mixing process. The Mixing Department incurred the following costs during September:

Work-in-Process Inventory--Mixing

Bal. Sep. 1 : 0

Direct materials : 5675

Direct labor: 570

Manufacturing overhead : 6240