Aaron Cleaner Co. uses the weighted average process cost system and manufactures an all-purpose liquid cleaner. The data for the mixing department is as follows for the month of March. WIP, March 1, 25,000 units, 40% materials, 20% conversion costs Started into production - 95,000 units WIP, March 31, 20,000 units, 60% materials, 20% conversion costs WIP March 1 - Materials - $3,000 Conversion costs - $5,100 Costs added during the month - Materials - $209,800 Conversion costs - $104,100 Compute the following, showing all calculations: 1. Equivalent units of production 2. Cost per equivalent unit 3. Cost of ending WIP and of the units transferred out 4. A cost reconciliation 5. The journal entry needed to transfer the WIP from the mixing to the blending department.