. Beginning work-in-process (200 gallons) is $350 Direct materials for 500 gallons that are started during the period cost $450. All direct materials enter the process at the beginning Direct labor cost for the period is $250 Factory overhead cost for the period is $150. There are 200 gallons left 50% complete at the end of period . . (6) Allocate the total costs between equivalent units completed and transferred out during the period and ending equivalent units. (3 points) Transferred out: Ending (1) Prepare a journal entry for the amount completed and transferred out of the mixing department during the period, naming the next department of process packaging. (2 points) (8) The packaging is the final process at the manufacturing plant, and the additional cost per equivalent unit in the packaging department is $ 30(306). If the company sells each unit of its product for S5, what is the gross profit on each unit sold? (2 points) . Beginning work-in-process (200 gallons) is $350 Direct materials for 500 gallons that are started during the period cost $450. All direct materials enter the process at the beginning Direct labor cost for the period is $250 Factory overhead cost for the period is $150. There are 200 gallons left 50% complete at the end of period . . (6) Allocate the total costs between equivalent units completed and transferred out during the period and ending equivalent units. (3 points) Transferred out: Ending (1) Prepare a journal entry for the amount completed and transferred out of the mixing department during the period, naming the next department of process packaging. (2 points) (8) The packaging is the final process at the manufacturing plant, and the additional cost per equivalent unit in the packaging department is $ 30(306). If the company sells each unit of its product for S5, what is the gross profit on each unit sold? (2 points)