Exercise $1.$

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 $20$X$7$:

Work in process, April $1$

Started in April

Completed and transferred to freezing

Costs:

Ice cream mix

Flavorings

Conversion costs

$0$

$10,000$ gallons

$8,500$ gallons

$$27,000$

$$4,080$

$$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.

Required:

Compute the equivalent units in the mixing department for April $20x7$ for each cost category.

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 $30,20$X$7.$