Work Problem P20-40B using the FIFO method. The Mixing Department beginning work in process of 400 units is 80% complete as to both direct materials and conversion costs. Round equivalent unit costs to four decimal places. Round all other costs to the nearest dollar.
Refer to problem P20-40B,
Smith Paper Co. produces the paper used by wallpaper manufacturers. Smith's four- stage process includes mixing, cooking, rolling, and cutting. On March 1, the Mixing Department had 400 rolls in process. During March, the Mixing Department completed the mixing process for those 400 rolls and also started and completed the mixing process for an additional 4,100 rolls of paper. The department started but did not finish the mixing process for an additional 500 rolls, which were 20% complete with respect to both direct materials and conversion work at the end of March. Direct materials and conversion costs are incurred evenly throughout the mixing process. The Mixing Department compiled the following data for March:

Direct Labor Manufacturing Overhead Allocated Direct Materials $ 475 Total Costs Mar. 1 $ 300 Beginning inventory, $ 275 $ 1,050 5,045 2,900 Costs added during March 2,965 10,910 Total costs $ 3,175 $ 3,265 $ 11,960 $ 5,520