Swain Company uses the FIFO method in its process costing system. The Mixing Department started the month with 400 units in process that were 10% complete, started in production 1,400 units, and transferred 1,500 units to the finished goods storage area. All materials are added at the beginning of the process and conversion costs occur evenly. The units in process at the end of the month are 65% complete with respect to conversion costs. The department incurred the following costs: | (Click the icon to view the costs.) Read the requirements. 14A. How i Requirements Determine 14A. How many units are still in process at the end of the month? 15A. Compute the equivalent units of production for the Mixing Department for the current month. 16A. Determine the cost per equivalent unit for the current period for direct materials and conversion costs. 17A. Determine the cost to be transferred to the next department. Print Done Data Table Beginning WIP Added this month Total Direct Materials $ 840 $ 2,940 $ 3,780 Conversion Costs 1,550 3,972 5,522 $ 2,390 $ 6,912 $ 9,302 Total Print Done