PROBLEM 4 - Process Costing (20 POINTS): Dot Ice Cream uses a mixing department and a freezing department in producing its ice cream. Its costing system in the imixing department has two direct materials cost categories (ice cream mix and havorings) and one conversion cost pool. The following data pertain to the mixing department for April 2017 Work in process, April I Started in April Completed and transferred to freezing Costs: 10,000 gallons 8,500 gallons Ice cream mix Flavorings Conversion costs $27,000 $ 4,080 $53,700 c ice cream mix is introduced at the start of operations in the mixing department, and the flavorings are e mixing department. Conversion costs are added evenly added when the product is 40% completed in th during the process. The ending work in process in the mi uses weighted-average process costing. xing department is 30% complete. Dot Ice cream A. Calculate the equivalent units of work for the month of April for each cost category (i.c. the equivalent units of work for ice cream mix, flavorings, and conversion costs). (9 points) Process Costing continued: Cox school of Busit B. Calculate the cost of goods completed and transferred to the freezing department during April (6 points) C. Briefly explain equivalent units and why they are necessary in process costing. (5 points)