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: Equivalent units of production Cost per equivalent unit Cost of ending WIP and of the units transferred out A cost reconciliation The journal entry needed to transfer the WIP from the mixing to the blending department.